Accurri extras
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Examples
Examples of events after the reporting period are as follows:
- Discontinued operations plans announced
- Business combinations settled
- Purchase or sale of core assets
- An event (fire, flood, pandemic, etc) that has impacted operations
- Major litigation
- Major restructuring announced or commenced
- Change in financing arrangements
- Breach of financing covenants
- Major issue of shares
- Change of entity name
- Change of immediate parent entity
- Change of ultimate parent entity
Linked paragraphs
- This note informs the Matters subsequent to the end of the financial year note
- All edits made to the spare paragraphs will be reflected in the spare paragraphs within the Matters subsequent to the end of the financial year note
Technical notes
- 'No matter or circumstance has arisen since...' will print when there are no paragraphs or tables on within the 'Events after the reporting period' note AND there is no post-period dividend declared in the 'Equity - dividends' note
- 'Apart from the dividend declared as disclosed in note...' will print when there is a post-period dividend declared in the 'Equity - dividends' note
- 'No other matter or circumstance has arisen since...' will print when there are paragraphs or tables on within the 'Events after the reporting period' note AND there is no post-period dividend declared in the 'Equity - dividends' note
Business combinations
To disclose business combinations that occurred after the reporting period:
- Click Reports > Options > Setup
- Switch Inclusions - Business combination since period end to On
- 6 groups of business combination tables and editable paragraphs will show
Alternative wording
- The wording within this note is dependent on which paragraph is used in the Dividends note
- The system paragraph wording is not editable
- To deviate from the system wording, switch the system paragraph to Off and insert a paragraph