IOU 249D, page-128

There is no prescribed method of dealing with margin loans and they are not required to be reported, noting, however that their presence can give rise to concerns about insider trading, particularly in the event of a margin call.

University if NSW Law Journal

'There are various company reporting requirements set out in the Corporations Act. Section 298(1) provides that a company must prepare a directors’ report for each financial year, and there are various general and specific matters prescribed that must be included in the report.^[25] Under section 300(11) of the Corporations Act, the directors’ report must include, for each director, their relevant interests in shares of the company. There is no requirement, however, for the report to include details of any margin loans or other financing arrangements against which those shares may be secured.'