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16RU-001 ASIC extends KMP disclosures class order

16RU-001 ASIC extends KMP disclosures class order

ASIC has again extended the application of Class Order CO 14/632 Key management personnel equity instrument disclosures (the Class Order) to financial years ending on or before 31 December 2016. Previously the Class Order applied to financial years ending on or before 31 December 2015.

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  • No change to key management personnel individual related party transactions required by Corporations Regulation 2M.3.03(1) in the remuneration report for financial years ending through to 31 December 2016.
  • Class Order 14/632 still effective.
  • Note that option related disclosures in the remuneration reports of entities who have not prepared a remuneration report since 19 March 2015 will change from amendments to the Corporations Act 2001.

 

Refer to 16RU-003 Remuneration Report Corporations Regulations amended for changes relating to financial years ending on or after 16 April 2016.

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KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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