Regulatory Alerts2013-03-27 | RG-247RG 247 Effective disclosure in an operating and financial review
The regulator issued this guide for listed entities and their directors to ensure effective disclosure practices. It provides specific guidance on how directors should prepare an operating and financial review within a directors’ report. The document emphasizes the requirement to provide useful and meaningful information to shareholders or unit holders.
Issued 12 August 2019
This guide is for listed entities and their directors.
It sets out our guidance for directors on providing useful and meaningful information to shareholders or unit holders when preparing an operating and financial review (OFR) in a directors’ report.
Download RG 247 (PDF 247 KB)
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