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.