Corporations Act. Australia

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      (a) options over unissued shares and interests of the company, registered scheme or disclosing entity; and

      (b) if consolidated financial statements are required — options over unissued shares and interests of any controlled entity that is a company, registered scheme or disclosing entity.

      Options details

      (5) The details of an option granted are:

      (a) the company, registered scheme or disclosing entity granting the option; and

      (b) the name of the person to whom the option is granted; and

      (c) the number and class of shares or interests over which the option is granted.

      (6) The details of unissued shares or interests under option are:

      (a) the company, registered scheme or disclosing entity that will issue shares or interests when the options are exercised; and

      (b) the number and classes of those shares or interests; and

      (c) the issue price, or the method of determining the issue price, of those shares or interests; and

      (d) the expiry date of the options; and

      (e) any rights that option holders have under the options to participate in any share issue or interest issue of the company, registered scheme or disclosing entity or of any other body corporate or registered scheme.

      Shares or interests issued as a result of exercise of option

      (7) The details of shares or interests issued as a result of the exercise of an option are:

      (a) the company, registered scheme or disclosing entity issuing the shares or interests; and

      (b) the number of shares or interests issued; and

      (c) if the company, registered scheme or disclosing entity has different classes of shares or interests — the class to which each of those shares or interests belongs; and

      (d) the amount unpaid on each of those shares or interests; and

      (e) the amount paid, or agreed to be considered as paid, on each of those shares or interests.

      Indemnities and insurance premiums for officers or auditors

      (8) The report for a company must include details of:

      (a) any indemnity that is given to a current or former officer or auditor against a liability and that is covered by subsection 199A(2) or (3), or any relevant agreement under which an officer or auditor may be given an indemnity of that kind; and

      (b) any premium that is paid, or agreed to be paid, for insurance against a current or former officer’s or auditor’s liability for legal costs.

      Note: Sections 199A and 199B contain general prohibitions against giving certain indemnities and paying certain insurance premiums. This subsection requires transactions that are exceptions to these prohibitions to be reported.

      (9) The details required under subsection (8) are:

      (a) for an officer — their name or the class of officer to which they belong or belonged; and

      (b) for an auditor — their name; and

      (c) the nature of the liability; and

      (d) for an indemnity given — the amount the company paid and any other action the company took to indemnify the officer or auditor; and

      (e) for an agreement to indemnify — the amount that the relevant agreement requires the company to pay and any other action the relevant agreement requires the company to take to indemnify the officer or auditor; and

      (f) for an insurance premium — the amount of the premium.

      The report need not give details of the nature of the liability covered by, or the amount of the premium payable under, a contract of insurance to the extent that disclosure of those details is prohibited by the insurance contract.

      Special rules for public companies

      (10) The report for a public company that is not a wholly‑owned subsidiary of another company must also include details of:

      (a) each director’s qualifications, experience and special responsibilities; and

      (b) the number of meetings of the board of directors held during the year and each director’s attendance at those meetings; and

      (c) the number of meetings of each board committee held during the year and each director’s attendance at those meetings; and

      (d) the qualifications and experience of each person who is a company secretary of the company as at the end of the year.

      Special rules for listed companies and schemes

      (11) The report for a listed company must also include the following details for each director:

      (a) their relevant interests in shares of the company or a related body corporate;

      (b) their relevant interests in debentures of, or interests in a registered scheme made available by, the company or a related body corporate;

      (c) their rights or options over shares in, debentures of or interests in a registered scheme made available by, the company or a related body corporate;

      (d) contracts:

      (i) to which the director is a party or under which the director is entitled to a benefit; and

      (ii) that confer a right to call for or deliver shares in, or debentures of or interests in a registered scheme made available by the company or a related body corporate;

      (e) all directorships of other listed companies held by the director at any time in the 3 years immediately before the end of the financial year and the period for which each directorship has been held.

      Note: Directors must also disclose interests of these kinds to a relevant market operator under section 205G as they are acquired.

      (11AA) If an individual plays a significant role in the audit of a listed company or listed registered scheme for the financial year in reliance on an approval granted under section 324DAA, the report for the company or scheme must also include details of, and reasons for, the approval.

      (11A) If a registered company auditor plays a significant role in the audit of a listed company for the financial year in reliance on a declaration made under section 342A, the report for the company must also include details of the declaration.

      Listed companies — non‑audit services and auditor independence

      (11B) The report for a listed company must also include the following in relation to each auditor:

      (a) details of the amounts paid or payable to the auditor for non‑audit services provided, during the year, by the auditor (or by another person or firm on the auditor’s behalf);

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