CORPORATIONS ACT 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.3 - FINANCIAL REPORTING  

Division 1 - Annual financial reports and directors' reports  

SECTION 299A   ANNUAL DIRECTORS ' REPORT - ADDITIONAL GENERAL REQUIREMENTS FOR LISTED ENTITIES  

299A(1)   [ Required information]  

The directors ' report for a financial year for a company, registered scheme or disclosing entity that is listed must also contain information that members of the listed entity would reasonably require to make an informed assessment of:


(a) the operations of the entity reported on; and


(b) the financial position of the entity reported on; and


(c) the business strategies, and prospects for future financial years, of the entity reported on.

299A(2)   [ Entity reported on]  

The entity reported on is:


(a) the company, registered scheme or disclosing entity that is listed (if consolidated financial statements are not required); or


(b) the consolidated entity (if consolidated financial statements are required).

299A(3)   [ Material that may be omitted]  

The report may omit material that would otherwise be included under paragraph (1)(c) if it is likely to result in unreasonable prejudice to:


(a) the company, registered scheme or disclosing entity; or


(b) if consolidated financial statements are required - the consolidated entity or any entity (including the company, registered scheme or disclosing entity) that is part of the consolidated entity.

If material is omitted, the report must say so.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.