ASX’s class waiver imposes two conditions that listed entities...

ASX’s class waiver imposes two conditions that listed entities must satisfy to get the benefit of the
extension to the lodgement date for their audited or reviewed accounts under listing rules 4.2B and
4.5.1. The first is a requirement that the entity provide to the market unaudited/unreviewed accounts
and the information required by Appendix 4D or 4E (as applicable) by the usual lodgment deadline, so
that the market has reasonably current financial information on which to base its trading decisions. The
second is a requirement that the entity announce to the market at the same time that it lodges its
unaudited/unreviewed accounts with ASX not only that it is relying on the ASIC Relief to extend the
lodgment date for its audited/reviewed accounts, but also to state that it will immediately make a
further announcement to the market if there is a material difference between its
unaudited/unreviewed accounts and its audited/reviewed accounts

As the accounts for the half year are only reviewed there is no necessity to audit the openeing balances. This is done when the full year audited statements are produced.

Now will you shut up