Document ID: chunk:federal_register_of_legislation:F2022C01149:body:0:p12
Version: federal_register_of_legislation:F2022C01149
Segment Type: other
Provision Reference: 
Character Range: 27930–30665

liabilities of any parties to the deed of cross guarantee (other than a trustee or alternative trustee that is not a Group Entity within the meaning of the deed) which are not consolidated where it is probable that those liabilities will not be fully met by those parties;
(v)  the notes to the consolidated financial statements:
(i) include a short statement of the nature of the deed of cross guarantee; and
(ii) list the parties to the deed of cross guarantee as at the end of the relevant financial year, separately identifying:
(A)  the members of the closed group; and
(B) the other members of the extended closed group; and
(iii)  give details (including dates) of parties to the deed of cross guarantee which, during or since the relevant financial year, have been:
(A)  added by an assumption deed; or
(B)  removed by a revocation deed; or
(C)  the subject of a notice of disposal; and
(iv)  give details (including dates and reasons) of any entities which obtained relief under this instrument or ASIC Class Order [CO 98/1418] at the end of the immediately preceding financial year but which were ineligible for relief in respect of the relevant financial year; and
(v)  if the consolidated financial statements cover entities which are not members of the closed group, set out the additional consolidation information in respect of the consolidation of the entities which are members of the closed group (after eliminating all transactions between members of the closed group); and
(vi) if the consolidated financial statements cover entities which are not parties to the deed of cross guarantee, set out the additional consolidation information in respect of the consolidation of the holding entity and those entities which are parties to the deed of cross guarantee and controlled by the holding entity (after eliminating all transactions between parties to the deed of cross guarantee); and
(vii) if there are any parties to the deed of cross guarantee (other than a trustee or alternative trustee that is not a Group Entity within the meaning of the deed) which are not controlled by the holding entity, set out the additional consolidation information in respect of those parties (either individually or in aggregate);
(w) each of the following documents (as applicable) includes a statement as to whether, as at the date of the relevant document, there are reasonable grounds to believe that the members of the extended closed group (identified in the note required by subparagraph (v)(ii)) will be able to meet any liabilities to which they are, or may become, subject because of the deed of cross guarantee:
(i) the directors' declaration of the holding entity for the relevant financial year (including a directors'