Reporting requirements matrix - Australia

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Disclosure is mandatory

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Disclosure is required if applicable to the entity

Disclosure is not required

Appendix 4E

Company details

Results for announcement to the market

Results

Dividends

Comments

Net tangible assets

Control gained over entities

Loss of control over entities

Dividends

Current period

Previous period

Dividend reinvestment plans

Details of associates and joint venture entities

Foreign entities

Audit qualification or review

Attachments

Signed

Cover

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Corporate directory

Directors

Company secretary

Notice of annual general meeting

Registered office

Principal place of business

Share register

Auditor

Solicitors

Bankers

Stock exchange listing

Website

Business objectives

Directors' report

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Introduction

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Directors

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Committee members

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Objectives

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Strategy for achieving the objectives

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Principal activities

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Performance measures

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Dividends

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Review of operations

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Significant changes in the state of affairs

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Matters subsequent to the end of the financial year

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Likely developments and expected results of operations

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Environmental regulation

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Social contribution

Information on directors

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Company secretary

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Meetings of directors

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Retirement, election and continuation in office of directors

Remuneration report (audited)

Principles used to determine the nature and amount of remuneration

Introduction

Non-executive directors remuneration

Executive remuneration

Consolidated entity performance and link to remuneration

Use of remuneration consultants

Voting and comments made at the company's [YEAR] Annual General Meeting ('AGM')

Details of remuneration

Introduction

Amounts of remuneration

Service agreements

Share-based compensation

Issue of shares

Options

Performance rights

Retention rights

Additional information

Earnings

Total shareholders return (TSR)

Additional disclosures relating to key management personnel

Shareholding

Option holding

Performance rights holding

Retention rights holding

Loans to key management personnel and their related parties

Other transactions with key management personnel and their related parties

Loans to directors and executives

Shares under option

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Shares under performance rights

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Shares under retention rights

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Shares issued on the exercise of options

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Shares issued on the exercise of performance rights

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Shares issued on the exercise of retention rights

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Indemnity and insurance of officers

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Indemnity and insurance of auditor

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Contributions on winding up

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Proceedings on behalf of the company

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Non-audit services

Officers of the company who are former partners of [audit firm name]

Rounding of amounts

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Auditor's independence declaration

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Auditor

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Signing

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Auditor's independence declaration

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Financial report

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Contents

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General information

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Statement of profit or loss and other comprehensive income

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Statement of financial position

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Statement of changes in equity

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Statement of cash flows

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Notes to the financial statements

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Accounting policies

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Critical accounting judgements, estimates and assumptions

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Restatement of comparatives

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Correction of error

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Change in accounting policy

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Reclassification

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Statement of profit or loss and other comprehensive income

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Statement of financial position at the beginning of the earliest comparative period

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Statement of financial position at the end of the earliest comparative period

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Notes

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Operating segments

Identification of reportable operating segments

Types of products and services

Intersegment transactions

Intersegment receivables, payables and loans

Major customers

Operating segment information

Geographical information

Revenue

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Revenue from contracts with customers

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Other revenue

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Disaggregation of revenue

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Share of profits of associates accounted for using the equity method

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Other income

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Expenses

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Cost of sales

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Depreciation

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Amortisation

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Impairment

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Finance costs

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Net foreign exchange loss

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Net fair value loss

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Net loss on derivatives not qualifying as hedges

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Cash flow hedge ineffectiveness

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Net loss on disposal

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Rental expense relating to operating leases

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Superannuation expense

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Share-based payments expense

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Employee benefits expense excluding superannuation

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Research costs

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Write off of assets

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Expenses on investment properties

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Income tax expense

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Income tax expense

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Numerical reconciliation of income tax expense and tax at the statutory tax rate

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Amounts charged directly to equity

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Tax losses not recognised

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Deferred tax assets not recognised

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Discontinued operations

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Description

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Financial performance information

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Cash flow information

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Carrying amounts of assets and liabilities

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Details of the disposal

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Statement of financial position notes

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Financial instruments

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Financial risk management objectives

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Market risk

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Foreign currency risk

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Price risk

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Interest rate risk

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Credit risk

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Liquidity risk

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Financing arrangements

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Remaining contractual maturities

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Fair value of financial instruments

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Hedge accounting

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Fair value measurement

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Fair value hierarchy

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Valuation techniques for fair value measurements categorised within level 2 and level 3

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Level 3 assets and liabilities

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Key management personnel disclosures

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Compensation

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Remuneration of auditors

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Audit services - [audit firm name]

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Other services - [audit firm name]

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Audit services - network firms

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Other services - network firms

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Audit services - unrelated firms

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Other services - unrelated firms

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Contingent assets

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Contingent liabilities

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Commitments

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Capital commitments

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Related party transactions

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Parent entity

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Subsidiaries

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Associates

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Joint ventures

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Joint operations

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Key management personnel

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Significant influence

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Transactions with related parties

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Receivable from and payable to related parties

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Loans to/from related parties

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Terms and conditions

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Parent entity information

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Statement of profit or loss and other comprehensive income

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Statement of financial position

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Guarantees entered into by the parent entity in relation to the debts of its subsidiaries

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Contingent liabilities

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Capital commitments - Property, plant and equipment

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Accounting policies

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Business combinations

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Interests in subsidiaries

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List of subsidiaries

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Summarised financial information

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Significant restrictions

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Transactions with non-controlling interests

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Interests in associates

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List of associates

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Summarised financial information

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Contingent liabilities

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Commitments

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Significant restrictions

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Interests in joint ventures

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List of joint ventures

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Summarised financial information

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Contingent liabilities

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Commitments

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Significant restrictions

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Interests in joint operations

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List of joint operations

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Deed of cross guarantee

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Introduction

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Statement of profit or loss and other comprehensive income

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Statement of financial position

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Events after the reporting period

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Reconciliation of profit after income tax to net cash from operating activities

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Non-cash investing and financing activities

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Changes in liabilities arising from financing activities

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Earnings per share

Earnings per share from continuing operations

Earnings per share from discontinued operations

Earnings per share for profit

Share-based payments

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Consolidated entity disclosure statement

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Directors' declaration

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Independent auditor's report to the members

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Shareholder information

Introduction

Distribution of equitable securities

Equity security holders

Twenty largest quoted equity security holders

Unquoted equity securities

Substantial holders

Voting rights

Restricted securities

Issues of securities not yet complete

Tenements