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Chapter 4 Periodic Disclosure - ASX

Chapter 4. Periodic Disclosure Chapter 4. Periodic Disclosure Table of Contents The main headings in this Chapter Rules Half-year Disclosure - Annual Disclosure - Quarterly Disclosure Securities in an unlisted entity - Additional information to be included in the annual report by all entities Investment entity's +net tangible asset backing Explanatory note This Chapter sets out the relevant Periodic Disclosure requirements that an entity will be required to satisfy in relation to each quarter, half year and end of year. Periodic Disclosure requirements support and supplement the continuous Disclosure obligations of a listed entity under Chapter 3. Periodic Disclosure is made to ASX's +market announcements office. If the Corporations Act applies, and an entity (in the case of a trust, the responsible entity) lodges +accounts with +ASIC, all of the documents lodged with +ASIC under the relevant provisions of the Corporations Act must also be given to ASX no later than the time they are lodged with +ASIC and in any event no later than 2.

This chapter sets out the relevant periodic disclosure requirements that an entity will be required to satisfy in relation to each quarter, half year and end of year. Periodic disclosure requirements support ... covering page as the preliminary final report given to ASX under listing rule 4.3A.

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Transcription of Chapter 4 Periodic Disclosure - ASX

1 Chapter 4. Periodic Disclosure Chapter 4. Periodic Disclosure Table of Contents The main headings in this Chapter Rules Half-year Disclosure - Annual Disclosure - Quarterly Disclosure Securities in an unlisted entity - Additional information to be included in the annual report by all entities Investment entity's +net tangible asset backing Explanatory note This Chapter sets out the relevant Periodic Disclosure requirements that an entity will be required to satisfy in relation to each quarter, half year and end of year. Periodic Disclosure requirements support and supplement the continuous Disclosure obligations of a listed entity under Chapter 3. Periodic Disclosure is made to ASX's +market announcements office. If the Corporations Act applies, and an entity (in the case of a trust, the responsible entity) lodges +accounts with +ASIC, all of the documents lodged with +ASIC under the relevant provisions of the Corporations Act must also be given to ASX no later than the time they are lodged with +ASIC and in any event no later than 2.

2 Months (75 days for a +mining exploration entity or +oil and gas exploration entity) after the end of the half year or three months after the end of the full year, which are the time limits which apply under ASX Listing Rules. ASX requires an +annual report to be sent to holders of +ordinary securities and preference +securities. The +annual report must contain the additional information specified in listing rule Entities should note +ASIC Regulatory Guide 28 dealing with relief from dual lodgement of financial reports. Note also Chapter 3 (dealing with continuous Disclosure ) and Chapter 5 (dealing with additional reporting on mining and exploration activities). In particular note that statements in the +annual report must comply with rule Amended 17/12/10, 01/05/13, 01/12/13. + See Chapter 19 for defined terms 1 December 2019 Page 401. Chapter 4. Periodic Disclosure Half-year Disclosure Entity to complete Appendix 4B (Half-year report) periods ending before 30 June 2003.

3 [Deleted]. Introduced 01/07/96 Origin: Listing Rule 3B(1)(a) Amended 01/07/97, 01/07/98, 01/01/99, 01/07/00, 01/01/03. Deleted 11/01/10. Entity to give ASX half-year report lodged with ASIC periods ending before 30 June 2003. [Deleted]. Introduced 01/07/96 Origin: Listing Rule 3B(1)(a) Amended 01/07/98, 01/09/99, 01/07/00, 30/09/01, 01/01/03. Deleted 11/01/10. Entity to give ASX the information in Appendix 4D (Half-year report) and half-year report lodged with ASIC or foreign regulatory authority Following the end of the half year of an entity, the entity (in the case of a trust, the responsible entity) must give ASX the following information or documents. If the entity is established in Australia, a copy of the documents which a disclosing entity must lodge with +ASIC under section 320 of the Corporations Act. If the entity is not established in Australia but it is subject in its home jurisdiction to an equivalent law to section 320 of the Corporations Act requiring it to prepare half yearly +accounts, the +accounts and other documents prepared under that law.

4 The +accounts must be audited or subject to review and the audit or review report must be given to ASX with the +accounts. If the entity is not established in Australia and it is not subject in its home jurisdiction to an equivalent law to section 320 of the Corporations Act requiring it to prepare half yearly +accounts, +accounts for the half year equivalent to those it would be required to prepare in its home jurisdiction if its governing legislation included a provision equivalent to section 320 of the Corporations Act. Unless the entity is a +mining exploration entity or an +oil and gas exploration entity, the information set out in Appendix 4D. A responsible entity must give the information to ASX with any necessary adaptation. The information must comply with all relevant accounting standards. Introduced 01/01/03 Origin: Listing rules , Amended 11/01/10, 01/05/13, 01/12/13. Note: Section 320 deals with the lodgement of half-yearly financial information by disclosing entities incorporated or established in Australia.

5 If the entity has been granted relief from the obligation to lodge half-yearly financial information by ASIC (for example, because an administrator has been appointed), it must still give ASX the documents that section 320 of the Corporations Act requires to be prepared unless ASX also grants it a waiver from this rule. Foreign entities may prepare information in accordance with Australian accounting standards, or other accounting standards acceptable to ASX. ASX will accept, for example, the use of International Financial Reporting Standards. If the home jurisdiction of the foreign entity has no requirement for half-yearly reporting the entity must give ASX all of the documents and other information that would be required if its governing legislation included a provision equivalent to section 320. If the home jurisdiction of the foreign entity requires quarterly reports the entity may give ASX the quarterly report for the second quarter provided that it includes year-to-date information, information for the first half year.

6 Cross reference: Listing rules , , Guidance Note 4 Foreign Entities Listing on ASX. The entity must give the information and documents required by listing rule to ASX. immediately they are ready to be given to ASX, and no later than the time that it lodges any + See Chapter 19 for defined terms 1 December 2013 Page 402. Chapter 4. Periodic Disclosure +accounts with +ASIC or the regulatory authorities in the jurisdiction in which it is established. It must do so in any event no later than the following. For an entity which is not a +mining exploration entity or an +oil and gas exploration entity, two months after the end of the accounting period. For an entity which is a +mining exploration entity or an +oil and gas exploration entity, 75 days after the end of the accounting period. Introduced 01/01/03 Origin: Listing rules , Amended 01/05/13, 01/12/13. Note: There may be information available that is material under rule If so, it must be given to ASX immediately in accordance with that rule, even though the information may later also be included in the information given to ASX.

7 Under listing rule Cross-reference: Listing rule Half year periods ending on or after 30 June 2005 and before 1 June 2006 for first-time adoption of Australian Equivalents to International Financial Reporting Standards (AIFRS). [Deleted]. Introduced 10/06/05 Origin: Listing rules , Deleted 11/01/10. The following rules apply to information or documents given to ASX under listing rule All the information or documents required by listing rule must be given to ASX at the same time and clearly identified on the first page or any covering page as half year information given to ASX under listing rule The first page or any covering page must state prominently that the information should be read in conjunction with the most recent annual financial report. The information identified as Results for announcement to the market must be set out at the beginning of the document. The statement of financial position may be condensed but must report as line items each significant class of asset, liability, and equity element with appropriate sub-totals.

8 The statement of cash flows may be condensed but must report as line items each significant form of cash flow and comply with the Disclosure requirements of AASB. 107 Statement of Cash Flows or, for +foreign entities, the equivalent foreign accounting standard. Introduced 01/01/03 Amended 17/12/10, 19/12/16. Note: The information required by rule may comprise a number of documents. In that case the documents must be merged into one pdf file to be eLodged. The first page of the file must contain a statement that all the documents comprise the information required by rule and the statement required by rule If the entity is a mining exploration entity or an oil and gas exploration entity which is not required to complete Appendix 4D, it is effectively required to comply only with listing rules and Cross reference: Guidance Note 14 ASX Market Announcements Platform, Guidance Note 20 ASX Online. Annual Disclosure Entity to complete Appendix 4B ( preliminary final report) periods ending before 30.

9 June 2003. [Deleted]. Introduced 01/07/96 Origin: Listing Rule 3B(2)(a) Amended 01/07/97, 01/07/98, 01/09/99, 01/07/00, 01/01/03. Deleted 11/01/10. Entity to give ASX the information in Appendix 4E ( preliminary final report). Following the end of the financial year of an entity (except a +mining exploration entity or an +oil and gas exploration entity), the entity (in the case of a trust, the responsible entity) must + See Chapter 19 for defined terms 19 December 2016 Page 403. Chapter 4. Periodic Disclosure give ASX the information set out in Appendix 4E. A responsible entity must give ASX the information with any necessary adaptation. The information and the +accounts upon which it is based must use the same accounting policies. The information must comply with all relevant accounting standards. Introduced 01/01/03 Origin: Listing rule Amended 11/01/10, 01/12/13. Foreign entities may provide the information in accordance with accounting standards acceptable to ASX.

10 ASX will accept, for example, the use of International Financial Reporting Standards. Cross reference: Listing rules and , Guidance Note 4 Foreign Entities Listing on ASX. The entity must give the information and documents required by listing rule to ASX. immediately they are ready to be given to ASX, and no later than the time that it lodges any +accounts with +ASIC or the regulatory authorities in the jurisdiction in which it is established. It must do so in any event no later than two months after the end of the accounting period. Introduced 01/01/03 Origin: Listing rule Amended 11/01/10, 01/05/13. Note: There may be information available that is material under rule If so, it must be given to ASX immediately in accordance with that rule, even though the information may later also be included in the information given to ASX. under listing rule Cross reference: Listing rules , , Financial year periods ending on or after 30 June 2005 and before 1 December 2006 for first- time adoption of Australian Equivalents to International Financial Reporting Standards (AIFRS).


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