THE CORPORATIONS LAW

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT

PART 2M.3 - FINANCIAL REPORTING

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

SECTION 306   HALF-YEAR DIRECTORS' REPORT  

306     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.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.