ASIC annual reporting regulations for publicly listed companies

Under the current Corporations Act 2001, Volume 2, Division 4 - Annual Financial Reporting to Members, Section 314 states all publicly listed companies must send shareholders a concise annual report for the year.

A concise annual report consists of a:

• Financial report
• Directors' report
• Auditor's statement

However a shareholder of a company may request:

1. Not to be sent an annual report
2. To be sent a full annual financial report and directors' report and auditor's report

A shareholder can also nominate the means through which they receive the report:

1. Through direct mail, or
2. Electronically

A shareholder who nominates to receive the report electronically can also nominate:

1. An electronic notification whereby the member is notified reports are available (If a member’s nominated notification means is electronic, the company may send an electronic alert to notify them the report is available and the means by which they are able to access it.)
2. An electronic access means, whereby this is their nominated means of accessing the report.

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