Rule 4.2.1 of Part I of the Rules apply. However, an Issuer must publish annual audited accounts which must be sent to its Shareholders without delay and in any event not later than six months after the end of the financial year to which they relate.
In addition to the list of acceptable accounting standards in Rule 3.2.3 of Part I of the Rules, Australian International Financial Reporting Standards (as issued by the Australian Accounting Standards Board) is also acceptable.
The accounts produced in accordance with this Rule must provide disclosure of:
(a) any transaction with a Related Party, whether or not previously disclosed under these Rules, where any of the Class Tests exceed 0.25% and must specify the identity of the Related Party and the consideration for the transaction; and
(b) details of Directors' Remuneration earned in respect of the financial year by each Director of the Issuer acting in such capacity during the financial year.
Guidance:
Note Guidance from Rule 5.14
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