Industrial Relations Regulation 2018

For section 778(3)(a) of the Act, a concise financial report must include—

the following financial statements included in the general purpose financial report—

a profit and loss statement, or other operating statement;

a balance sheet;

a statement of cash flows; and

disclosure of information for the previous financial year corresponding to the disclosures made for the financial year to which the report relates; and

the principal factors affecting the financial performance, financial position and financial and investing activities of the reporting unit; and

reports or statements mentioned in section 763(2)(c) of the Act included in the general purpose financial report; and

a statement that the concise financial report has been derived from the full report and cannot be expected to give as full an understanding of the financial performance, financial position and financial and investing activities of the reporting unit as the full report; and

the notice mentioned in section 787(6) of the Act.

A concise report may include other information from the full report.

In this section—full report means a report mentioned in section 778(1)(a) of the Act.