Division 2 - Half-year financial report and directors' report  


The directors of the disclosing entity must prepare a directors ' report for each half-year that consists of:

(a) a review of the entity's operations during the half-year and the results of those operations; and

(b) the name of each person who has been a director of the disclosing entity at any time during or since the end of the half-year and the period for which they were a director.

If consolidated financial statements are required, the review under paragraph (a) must cover the consolidated entity.


The directors ' report must include a copy of the auditor's declaration under section 307C in relation to the audit or review for the half-year.


If the financial report for a half-year includes additional information under paragraph 303(3) (c) (information included to give true and fair view of financial position and performance), the directors ' report for the half-year must also:

(a) set out the directors ' reasons for forming the opinion that the inclusion of that additional information was necessary to give the true and fair view required by section 305 ; and

(b) specify where that information can be found in the financial report.


The report must:

(a) be made in accordance with a resolution of the directors; and

(b) specify the date on which the report is made; and

(c) be signed by a director.


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