ASIC's s view on Forward looking statements the Mining and resources sector ( :https://asic.gov.au/regulatory-resources/takeovers/mining-and-resources-forward-looking-statements/)What is a forward-looking statement?
A forward-looking statement is a statement about a future matter and is not just a statement about your company's present intention.
For mining or exploration companies, production targets (i.e. projections or forecasts of the amount of minerals to be extracted from mining tenements for periods that extend past the current and forthcoming year), forecast financial information, and income-based valuations are forward-looking statements because they comprise, or are based on, statements about future matters.
The test for determining whether reasonable grounds exist is the same for each: see ASC v McLeod.
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