Corporations Act 2001
A disclosing entity must: (a) prepare a financial report and directors ' report for each half-year; and (b) have the financial report audited or reviewed in accordance with Division 3 and obtain an auditor ' s report; and (c) lodge the financial report, the directors ' report and the auditor ' s report on the financial report with the Registrar;
unless the entity is not a disclosing entity when lodgment is due.
Note 1: This Chapter only applies to disclosing entities incorporated or formed in Australia (see subsection 285(2) ).
Note 2: See section 320 for the time for lodgment with the Registrar.
Note 3: Subsection 318(4) requires disclosing entities that are borrowers in relation to debentures to also report to the trustee for debenture holders.
Note 4: Section 1232F extends this section to preparing half-year financial reports and directors ' reports for sub-funds of retail CCIVs (if there are ED securities referable to the sub-fund), and applies this Division accordingly.
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