Subject: ANNUAL REPORTS: ADDITIONAL INFORMATION
A company listed on the ASX is required under Listing Rule 4.10 to include in its
Annual Report to shareholders certain information in addition to the statutory audited
annual financial statements and reports, usually shown under the heading “Additional
ASX Information”.
Business ‘best practice’ is that all companies [unlisted public and other companies
that are required to produce an Annual Report] should include similar/relevant
information in the interests of good governance and full disclosure to shareholders
and other stakeholders.
The required “Additional ASX Information” to be included in the Annual Report, which
must be current at a date specified therein that is no more than 6 weeks before the
Annual Report is sent to shareholders, is (with relevant L/R references*):
4.10.3 A statement disclosing the extent to which the company has followed the best
practice recommendations set by the ASX Corporate Governance Council during the
reporting period. If the company has not followed all of the recommendations the
company must identify those recommendations that have not been followed and give
reasons for not following them. If a recommendation had been followed for only part
of the period, the company must state the period during which it had been followed.
4.10.4 The names of substantial holders in the company, and the number of equity
securities to which each substantial holder and the substantial holder’s associates
have a relevant interest, as disclosed in substantial holding notices given to the
company as required by section 671B of the Corporations Act. If a substantial holding
notice discloses that related bodies corporate have the same relevant interest in the
same number of equity securities, the annual report need only include the name of
the holding company. Note: The relevant interpretation of “associate” for the
purposes of this rule is the interpretation in section 12 of the Corporations Act
https://www.companysecretary.com.au/board_briefings/AnRep_AdInfo.pdf
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