Entire Section

  • Recommended additional disclosure

    • 18.83

      Issuers are encouraged to disclose the following additional commentary on discussion and analysis in their half-year and annual reports:
       
      (1)    efficiency indicators (e.g. return on equity, working capital ratios) for the last 5 financial years indicating the bases of computation;
       
      (2) industry specific ratios, if any, for the last 5 financial years indicating the bases of computation;
       
      (3) a discussion of the listed issuer's purpose, corporate strategy and principal drivers of performance;
       
      (4) an overview of trends in the listed issuer's industry and business;
       
      (5) a discussion on the listed issuer's policies and performance on community, social, ethical and reputational issues; and
       
      (6) receipts from, and returns to, shareholders.
       
      Note:    Issuers should also note the disclosures set out in recommended best practices F.1.2 in Part 2 of Appendix 15.
       

    • 18.84 [Repealed]

      [Repealed 1 January 2016]