Document ID: chunk:federal_register_of_legislation:F2023L01348:front:0:p14
Version: federal_register_of_legislation:F2023L01348
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as soon as possible after it lodges its annual financial statements with the Australian Securities and Investments Commissions (ASIC), and not more than six months after the end of the financial year to which the disclosures relate. If an entity is not required to lodge financial statements with ASIC, it must make the required disclosures not more than six months after the end of the financial year to which the disclosures relate.
67.         For the purposes of disclosing Tables 2, 3 and 4:
(a)          where a person in a specified role is a material risk-taker and a senior manager or executive director, they must be disclosed as part of the senior manager cohort;
(b)          where a particular cohort of specified roles, with the exception of the CEO, comprises less than five individuals, an APRA-regulated entity is not required to disclose information for that particular cohort.

Remuneration framework
68.         An APRA-regulated entity must disclose information on its remuneration framework as set out in Table 1.

  Table 1 Remuneration framework
    Governance of the remuneration framework