Document ID: chunk:federal_register_of_legislation:F2024C01249:reg:1:p25
Version: federal_register_of_legislation:F2024C01249
Segment Type: reg
Provision Reference: reg 1 (pt 25/148)
Character Range: 390934–393717

additional information about the offer, including:
 (i) a reference to financial advisors or other professional advisors; and
 (ii) the contact details of the issuing body.
Note: If information mentioned in this subregulation is contained in another document that has been lodged with ASIC, an offer‑specific prospectus may refer to that lodged document instead of setting out the information (see section 713E of the Act).

Section 3: Offer‑specific information you should consider
 (6) The following information must be contained in section 3 of an offer‑specific prospectus:
 (a) any significant information necessary to update the information in the base prospectus;
 (b) any notices that the issuing body has issued to explain changes that have occurred to the base prospectus since it was lodged with ASIC;
 (c) the key financial ratios, calculated in accordance with regulation 6D.2.06, that are relevant to the issuing body, accompanied by:
 (i) details of any change in those key financial ratios since the last offer‑specific prospectus was issued; or
 (ii) if no offer‑specific prospectus has previously been issued—details of any change in those key financial ratios compared with the key financial ratios at the time the base prospectus was lodged with ASIC;
 (d) an explanation of how the issuing body will use the funds raised by issuing the bonds;
 (e) a brief summary of the effect of the offer on the issuing body;
 (f) the ranking of the bonds and any other debt on issue;
 (g) an explanation of any changes to the risks disclosed in the base prospectus;
 (h) the amount that anyone has paid or agreed to pay, or the nature and value of any benefit that anyone has given or agreed to give, to:
 (i) any directors or proposed directors of the issuing body; or
 (ii) a person named in the prospectus as performing a function in a professional, advisory or other capacity in connection with the preparation or distribution of the prospectus; or
 (iii) a promoter of the issuing body; or
 (iv) an underwriter (but not a sub‑underwriter) to the issue or sale or a financial services licensee named in the prospectus as a financial services licensee involved in the issue or sale.
Note: If information mentioned in this subregulation is contained in another document that has been lodged with ASIC, an offer‑specific prospectus may refer to that lodged document instead of setting out the information (see section 713E of the Act).

6D.2.06  Simple corporate bonds—key financial ratios relevant to issuing body
 (1) For paragraphs 6D.2.04(6)(e) and 6D.2.05(6)(c), the key financial ratios that are relevant to an issuing body are:
 (a) the gearing ratio; and
 (b) the working capital ratio; and
 (c) the interest cover ratio.
 (2) The key financial ratios referred to in