Corporations Act. Australia
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Название: Corporations Act

Автор: Australia

Издательство: Проспект

Жанр: Юриспруденция, право

Серия:

isbn: 9785392086429

isbn:

СКАЧАТЬ the financial report; and

      (b) the directors’ report; and

      (c) the auditor’s report;

      for the last financial year that ended before the AGM.

      Note 1: If the company’s first AGM is held before the end of its first financial year, there will be no reports to lay before the meeting.

      Note 2: A public company that has only 1 member is not required to hold an AGM (see section 250N).

      Note 3: Section 250RA imposes on the auditor of a listed public company an obligation to attend or be represented at the AGM.

      (1A) Subsection (1) does not apply to a small company limited by guarantee in relation to a report if the company is not required under a member direction made under section 294A or an ASIC direction made under section 294B to prepare or obtain the report.

      (2) An offence based on subsection (1) is an offence of strict liability.

      Note: For strict liability, see section 6.1 of the Criminal Code.

      318 Additional reporting by debenture issuers

      (1) A company or disclosing entity that was a borrower in relation to debentures at the end of a financial year must give a copy of the annual financial report, directors’ report and auditor’s report to the trustee for debenture holders by the deadline for the financial year set by section 315.

      (2) A debenture holder may ask the company or disclosing entity that issued the debenture for copies of:

      (a) the last reports provided to members under section 314; or

      (b) the full financial report and the directors’ report and auditor’s report for the last financial year.

      (3) The company or entity must give the debenture holder the copies as soon as practicable after the request and free of charge.

      (4) A disclosing entity that was a borrower in relation to debentures at the end of a half‑year must give a copy of the half‑year financial report, directors’ report and auditor’s report to the trustee for debenture holders within 75 days after the end of the half‑year.

      (5) An offence based on subsection (1), (3) or (4) is an offence of strict liability.

      Note: For strict liability, see section 6.1 of the Criminal Code.

      Division 5 — Lodging reports with ASIC

      319 Lodgment of annual reports with ASIC

      (1) A company, registered scheme or disclosing entity that has to prepare or obtain a report for a financial year under Division 1 must lodge the report with ASIC. This obligation extends to a concise report provided to members under section 314.

      (1A) An offence based on subsection (1) is an offence of strict liability.

      Note: For strict liability, see section 6.1 of the Criminal Code.

      (2) Subsection (1) does not apply to:

      (a) a small proprietary company that prepares a report in response to a shareholder direction under section 293 or an ASIC direction under section 294; and

      (b) a small company limited by guarantee that prepares a report in response to a member direction under section 294A or an ASIC direction under section 294B.

      (3) The time for lodgment is:

      (a) within 3 months after the end of the financial year for a disclosing entity or registered scheme; and

      (b) within 4 months after the end of the financial year for anyone else.

      320 Lodgment of half‑year reports with ASIC

      (1) A disclosing entity that has to prepare or obtain a report for a half‑year under Division 2 must lodge the report with ASIC within 75 days after the end of the half‑year.

      (2) An offence based on subsection (1) is an offence of strict liability.

      Note: For strict liability, see section 6.1 of the Criminal Code.

      321 ASIC power to require lodgment

      (1) ASIC may give a company, registered scheme or disclosing entity a direction to lodge with ASIC a copy of reports prepared or obtained by it under Division 1 or 2.

      (1A) An offence based on subsection (1) is an offence of strict liability.

      Note: For strict liability, see section 6.1 of the Criminal Code.

      (2) The direction must:

      (a) be made in writing; and

      (b) specify the period or periods concerned; and

      (c) be made no later than 6 years after the end of the period or periods; and

      (d) specify the date by which the documents have to be lodged.

      The date specified under paragraph (d) must be at least 14 days after the date on which the direction is given.

      322 Relodgment if financial statements or directors’ reports amended after lodgment

      (1) If a financial report or directors’ report is amended after it is lodged with ASIC, the company, registered scheme or disclosing entity must:

      (a) lodge the amended report with ASIC within 14 days after the amendment; and

      (b) give a copy of the amended report free of charge to any member who asks for it.

      (2) If the amendment is a material one, the company, registered scheme or disclosing entity must also notify members as soon as practicable of:

      (a) the nature of the amendment; and

      (b) their right to obtain a copy of the amended report under subsection (1).

      (3) An offence based on subsection (1) or (2) is an offence of strict liability.

      Note: For strict liability, see section 6.1 of the Criminal Code.

      Division 6 — Special provisions about consolidated financial statements

      323 Directors and officers of controlled entity to give information

      (1) If a company, registered scheme or disclosing entity has to prepare consolidated financial statements, a director or officer of a controlled entity must give the company, registered scheme or disclosing entity all information requested that is necessary to prepare the consolidated financial statements and the notes to those statements.

      (2) СКАЧАТЬ