Disclosure & shareholder communications

Shareholders expect annual reports to include a table showing a 5-year history that will enable them to assess the financial performance, position, financing and investing policies of the company. This should be included in the first section of the annual report or be listed in the table of contents as a separate item, with a reference to the information required to be included in the remuneration report by s300A (1AA) and S300A (1AB) of the Corporations Act:

  1. Earnings before interest and tax (EBIT);
  2. Earnings per share (EPS);
  3. The extent of dividend franking;
  4. Residual franking credits held after payment of final dividend;
  5. Revenue figures with relevant divisional, geographic and commodity break-downs;
  6. The aggregate sum of significant unusual items affecting statutory profit;
  7. Free cash flow, plus operating, investing and financing cash flows;
  8. Gearing ratios including total outstanding interest bearing debt;
  9. Return on equity, assets and shareholder funds; 
  10. End of financial year share price; and
  11. Annual total shareholder return (TSR) over the previous 5 years