Just did some further research around this rule and reporting...

Just did some further research around this rule and reporting ....

Here's the ruling:


I can find a few companies who have reported to this rule in their 4C. But I haven't previously noticed it in 4Cs of stocks I am holding.

SHG 30th April 2021:

SCG 28th April 2021:



There are others, but by no means all companies included it in their 4Cs.

Basically, a summary of expenditure - on top of the detailed 4C Appendix which shows cashflow - is required. In most cases there's not going to be much difference between the two - and any fine detail is detailed more exactly in the Half Yearly P&L.

Looks simply to be an oversight by SP3, due perhaps to previously the ASX not pursuing this item stringently. (I note it was not in the April 4C).


Interested to hear anything further people can add on this. As I have stated, in my view, it makes no difference to the great results Spectur detailed in their 4C. Hence, I added on the "sell off" today.

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