CP 187 Effective disclosure in an operating and financial review

Released 17 September 2012. Comments closed 23 November 2012.

This consultation paper is for listed entities and their directors, and preparers of financial information.

It seeks feedback on our proposed guidance for directors on providing useful and meaningful information to investors when preparing an operating and financial review (OFR) in a directors’ report.

Our proposed guidance is set out in a draft new regulatory guide attached to this paper.

Download the paper (PDF 645KB) | Read the media release | Read the report on submissions

	Submissions
1	Auditing and Assurance Standards Board
2	Australia and New Zealand Banking Group Limited
3	Australian Accounting Standards Board
4	Australian Council of Superannuation Investors
5	Australian Institute of Company Directors
6	Australian United Limited
7	Chartered Secretaries Australia
8	CPA Australia Ltd and Institute of Chartered Accountants Australia
9	Deloitte Touche Tohmatsu
10	Ernst and Young
11	Ferguson, William
12	Global Reporting Initiative
13	Grant Thornton Australia Limited
14	Group of 100 Inc
15	Hermes Equity Ownership Services Limited
16	International Corporate Governance Network
17	KPMG
18	Origin Energy Limited
19	Pacific Brands Limited
20	PricewaterhouseCoopers
21	Qantas Airways Limited
22	Regnan Governance Research & Engagement Pty Ltd
23	Telstra Corporation Limited
24	Westworth Kemp Consultants