Technical notes

Shareholder information is only available for a 'Listed Annual' basis of preparation.

Scale numerical values

To scale values if they do not fit within the column width:

  • Click the settings icon to the right of the table (Scale specific numerical values); or
  • Edit the table column widths

Applicable date

  • The shareholder information must be current at a date specified by the entity which is no more than 6 weeks before the annual report is sent to shareholders

Distribution of equitable securities - Change number of decimal places

To change the number of decimal places for total shares issued percentage:

  • Click Reports > Options > Rounding
  • Set Shares, options and rights - Percentage of total issued to between 0 and 5 decimal places
  • It is also possible to click the settings icons to the right of the table

Distribution of equitable securities - Marketable parcel

  • A marketable parcel is $500
  • For example, the share price at 31 December 2023 was $2.87, thus 174 shares is less than a marketable parcel (174 shares x $2.87 = $499.38). At 31 December 2023, there were 6 shareholders with 174 shares or less

Equity security holders - Twenty largest quoted equity security holders

  • Under ASX Listing Rule 4.10.9 each class of quoted equity security should have a top 20 listing
  • If there are multiple shareholders that share the 20th position, there cannot be more than 20 shareholders in the top 20 as it would be misleading to the readers. The 20th position will need to be truncated, so the extra shareholder(s) would ‘drop off’, using logic such as: A-Z (our recommendation); retain the shareholders that were in the top 20 last year; or retain the shareholders that have held the shares the longest
  • For the 'Ordinary shares' table, '%' denominator is current period shares on Chart of Accounts row EQCOS in the 'equity - issued capital note' (in notes) plus Shares issued since period end in Setup.

For the spare tables, the '%' denominator is input at the bottom of the table as follows:

Image shows screenshot of row in table. The row is greyed out and states, "Total issued (this line will remain grey and will not print)".

Equity security holders - Change number of decimal places

To change the number of decimal places for total shares issued percentage:

  • Click Reports > Options > Rounding
  • Set Shares, options and rights - Percentage of total issued to between 0 and 5 decimal places
  • Alternatively, click the settings icons to the right of the table

Substantial holders

  • The names of substantial holders in the entity, and the number of equity securities in which each substantial holder and the substantial holder's associates have a relevant interest, are required, as disclosed in substantial holding notices given to the entity
  • If a substantial holding notice discloses that related bodies corporate have the same relevant interest in the same number of equity securities, the annual report need only include the name of the holding company
  • Substantial holdings are those of with 5% or more of the total votes attached to the voting shares or interests in the entity

'% of total shares issued' denominator is current period shares in the 'equity - issued capital note' (in notes) plus Shares issued since period end in Setup.

For the spare tables, the '%' denominator is input in the following table below its twin table in Twenty largest quoted equity security holders, for example:

Image shows screenshot of row in table. The row is greyed out and states, "Total issued (this line will remain grey and will not print)".

To change the percentage to be calculated or manual:

  • Click the settings icon to the right of the table
  • Set Substantial holders percentage of total - calculated to Yes or No

Restricted securities or securities subject to voluntary escrow

  • Where there are restricted securities or securities subject to voluntary escrow, under ASX Listing Rule 4.10.14 disclosure is required of the number and class of such securities on issue and the date that the escrow period ends
  • Restricted securities are defined in Chapter 19 of the Listing Rules

Issues of securities not yet completed

  • Under ASX Listing Rule 4.10.21 disclosure is required of a summary of any issues of securities approved for the purposes of item 7 of section 611 of the Corporations Act 2001 (Australia) which have not yet been completed

Tenements

  • For mining exploration entities, under ASX Listing Rule 5.20, disclosure is required for interests in mining tenements, where they are situated and the percentage interest owned

Tenements - Change number of decimal places

To change the number of decimal places for interest owned percentage:

  • Click Reports > Options > Rounding
  • Set Interests - Tenements to between 0 and 5 decimal places
  • Alternatively, click the settings icons to the right of the table

Mineral resources and ore reserves statement

  • For mining entities, under ASX Listing Rule 5.21, a mineral resources and ore reserves statement is required
  • Consider a multi-column table, with comparatives and an explanation of any material change, disclosing commodity type (including grade or quality), category and geographical area
  • A summary of the governance arrangements and of internal controls in place is also required. Consider placing this information in the Operating and Financial Review ('OFR')