RG 247 Effective disclosure in an operating and financial review

Issued 12 August 2019

This guide is for listed entities and their directors.

It sets out our guidance for directors on providing useful and meaningful information to shareholders or unit holders when preparing an operating and financial review (OFR) in a directors’ report.

Download RG 247 (PDF 247 KB)

Last updated: 27/03/2013 12:00