Document ID: chunk:federal_register_of_legislation:C2004A04707:front:0:p10
Version: federal_register_of_legislation:C2004A04707
Segment Type: other
Provision Reference: 
Character Range: 23128–26047

person is entitled to be so registered.

"(2) For the purposes of sections 111AF and 111AG, joint holders of securities count as one person.

Debentures in relation to which section 1052 requires a trustee

  "111AI. Debentures of a borrowing corporation are ED securities if:

     (a) a trustee for the holders of the debentures has been appointed as required by section 1052; or

  (b) that section requires such a trustee to be appointed.

Regulations may declare securities not to be ED securities

"111AJ.(1) The regulations may declare specified securities of bodies not to be ED securities.

"(2) Regulations in force for the purposes of subsection (1) have effect accordingly, despite anything else in this Division.

ED securities of a disclosing entity

"111AK. For the purposes of this Law, ED securities because of which (having regard to section 111AC) a disclosing entity is such an entity are ED securities of the entity.

Listed or unlisted disclosing entity

"111AL.(1) For the purposes of this Law, a disclosing entity is a listed disclosing entity if all or any ED securities of the entity are quoted ED securities.

"(2) For the purposes of this Law, a disclosing entity that is not a listed disclosing entity is an unlisted disclosing entity.

Quoted ED securities

"111AM. For the purposes of this Law, ED securities are quoted ED securities if they are ED securities because of section 111AE.

"Division 3—Significance of being a disclosing entity

Division contains outline of significance of being a disclosing entity

"111AN. This Division outlines the significance for this Law of being a disclosing entity.

SCHEDULE 1—continued

Accounting requirements

"111AO.(1) A disclosing entity has both half-year and full-year accounting periods (see section 50A).

"(2) The accounting and other associated requirements to be complied with in relation to an accounting period of a disclosing entity are set out in:

     (a) if the entity is a company—Part 3.6 (other than Divisions 10 and 11); and

     (b) if the entity is a body that is not a company—Division 10 of Part 3.6; and

     (c) if the entity is an undertaking to which prescribed interests relate—Division 11 of Part 3.6.

   Note relating to paragraph (a): Part 3.6 (other than Divisions 10 and 11) also applies to companies that are not disclosing entities. However, these companies have only full-year accounting periods.

Continuous disclosure requirements

"111AP.(1) A disclosing entity is subject to the continuous disclosure requirements of sections 1001A and 1001B.

"(2) Section 1001A applies to listed disclosing entities and requires them to comply with certain obligations in the listing rules of a securities exchange requiring the notification of information.

"(3) Section 1001B applies to unlisted disclosing entities and requires them to lodge documents containing information.

Prospectus relief

"111AQ. Section