ASX Updates

ASX Amendments to Appendix 4C and Appendix 5B – Quarterly Cash Flow Reports are now effective

Just a quick update that, following on from ASX consultation regarding the proposed changes to Appendix 4C and 5B Quarterly Cash Flow Reports, ASX has confirmed that these changes are now effective. The details of the changes were outlined in our previous blog on this subject.

This means listed entities with a 30 September 2016 quarter end filing Appendices 4C or 5B will need to use the new form for their September quarter filings, and all subsequent filings.

The forms can be accessed here.

ASX: Transparency is key in the disclosure of material transactions

ASX has issued a warning to the market that it will not hesitate to suspend trading for incomplete disclosures made by listed entities in relation to material transactions in accordance with Listing Rule 3.1.

This warning follows the identification of a number of announcements which have been made that have excluded the identity of the other party or parties to the transaction – a key factor relevant to understanding the consequences of the transaction and to the assessment is its impact on the price or value of the entity’s securities.

The ASX has suggested in circumstances where there is little or no information regarding the other party or parties to the transaction in the public domain (for example, because they are private companies), the announcement should also include a summary of the due diligence conducted on the other party, such as, their financial and other capacity to perform their obligations in relation to the transaction.


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