What the document covers
The interpretation permits specified option information to be stated by reference to a previous directors' report. The scope relates to particular disclosures rather than replacing the entire statement.
Specific requirements and implications
The interpretation addresses the transition from the former directors' report to the directors' statement for financial years ending from 1 July 2015. It permits specified option particulars already contained in an earlier report to be incorporated by reference. The company must clearly identify where those particulars appear and make them readily accessible. This is a targeted allowance for previously disclosed information, rather than permission to omit required option disclosures without explanation.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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