Document ID: chunk:federal_register_of_legislation:C2025C00185:section:300:p2
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 300 (pt 2/6)
Character Range: 1082662–1085381

not include in the directors' report for a financial year details that would otherwise be required to be included in that report under paragraph (11B)(a) or (11C)(b), that report must specify, in the section headed "Non‑audit services", where those details may be found in the company's financial report for that financial year.
 (3) Paragraphs (1)(d), (e) and (f) cover:
 (a) options over unissued shares and interests of the company, registered scheme or disclosing entity; and
 (b) if consolidated financial statements are required—options over unissued shares and interests of any controlled entity that is a company, registered scheme, registrable superannuation entity or disclosing entity.

Options details
 (5) The details of an option granted are:
 (a) the company, registered scheme or disclosing entity granting the option; and
 (b) the name of the person to whom the option is granted; and
 (c) the number and class of shares or interests over which the option is granted.
 (6) The details of unissued shares or interests under option are:
 (a) the company, registered scheme or disclosing entity that will issue shares or interests when the options are exercised; and
 (b) the number and classes of those shares or interests; and
 (c) the issue price, or the method of determining the issue price, of those shares or interests; and
 (d) the expiry date of the options; and
 (e) any rights that option holders have under the options to participate in any share issue or interest issue of the company, registered scheme or disclosing entity or of any other body corporate or registered scheme.

Shares or interests issued as a result of exercise of option
 (7) The details of shares or interests issued as a result of the exercise of an option are:
 (a) the company, registered scheme or disclosing entity issuing the shares or interests; and
 (b) the number of shares or interests issued; and
 (c) if the company, registered scheme or disclosing entity has different classes of shares or interests—the class to which each of those shares or interests belongs; and
 (d) the amount unpaid on each of those shares or interests; and
 (e) the amount paid, or agreed to be considered as paid, on each of those shares or interests.

Indemnities and insurance premiums for officers or auditors
 (8) The report for a company must include details of:
 (a) any indemnity that is given to a current or former officer or auditor against a liability and that is covered by subsection 199A(2) or (3), or any relevant agreement under which an officer or auditor may be given an indemnity of that kind; and
 (b) any premium that is paid, or agreed to be paid, for insurance against a current or former officer's or auditor's