Clearing and Settlement of Cash Equities in Australia

Financial Statements

As part of ASX’s commitment to transparent and non-discriminatory pricing in the Code of Practice for Clearing and Settlement of Cash Equities in Australia (the Code), management accounts for the clearing and settlement of cash equities in Australia will be published annually at the same time as ASX reports its full-year results.

Under the Code, ASX has also developed cost allocation and transfer pricing policy that describes the methodology used for allocating revenue, directly attributable costs, indirect and common shared costs and capital that relate to the clearing and settlement of cash equities in Australia.  The ASX internal cost allocation and transfer pricing policy between ASX group entities for clearing and settlement of cash equities in Australia is available here.

Management Accounts: Year Ended 30 June 2013

The Cash Market Clearing Management Income Statement for the year ended 30 June 2013, together with the Independent Auditor’s Report, is available here.

The Cash Market Settlement Management Income Statement for the year ended 30 June 2013, together with the Independent Auditor’s Report, is available here.

These accounts have been prepared in accordance with the ASX internal cost allocation and transfer pricing policy between ASX group entities for clearing and settlement of cash equities in Australia.  The ASX internal cost allocation and transfer pricing policy is available here.

Management Accounts: Half-Year Ended 31 December 2013

The Cash Market Clearing Management Income Statement for the half-year ended 31 December 2013, is available here.

The Cash Market Settlement Management Income Statement for the half-year ended 31 December 2013, is available here.

Management Accounts: Year Ended 30 June 2014

The management accounts for the year ending 30 June 2014 are expected to be published, together with ASX’s full-year results, on 21 August 2014.