2006 Reporting Calendar
Listing Rules - Chapter 4
Listing Rules - Chapter 5
Listing Rules - Chapter 17
6 December 2005
Important information for ASX Listed Entities
Non-Business and Non-Trading Days for 2006
ASX has previously published non-business days and non-trading
days in a Guidance Note to the Listing Rules (GN 19), which is replaced
every December. From now on, non-business and non-trading days will
be advised by means of a Companies Update.
'Business day' is defined in listing rule 19.12 as:
Monday to Friday inclusive, except New Year's Day, Good Friday,
Easter Monday, Christmas Day, Boxing Day, and any other day that
ASX declares is not a business day.
The ASX Market Rules define 'trading day' as:
a day determined by ASX to be a Trading Day and notified to Market
Calendar for the 2006 calendar year, identifying public holidays,
both national and state, is available on the ASX
website. It indicates whether they are non-business days
(no ASTC settlement) and/or non-trading days (equities market closed).
Any weekday not included in the attached calendar is a 'business
day' and 'trading day' as defined.
ASX reserves the right to declare other days as non-business days
and non-trading days.
All home branches for Issuers and the Company Announcements Office
will be open for business on all trading days, even though that
day may be a non-business day or a public holiday in the State of
that home branch.
The time limits set out in the timetables contained in the Appendices
to the Listing Rules are by reference to business days. Listed companies
are reminded that if they are preparing a timetable for an issue
or offer to existing security holders, a dividend, a call, a capital
reorganisation, or any similar corporate action, the draft timetable
may be lodged with ASX on a confidential basis for discussion with
their ASX Adviser.
Equity Market Reforms - changes to the Closing Single Price Auction
From 28 November 2005, Broker Identifiers have been removed from
SEATS. In conjunction with this change, the timing of the Closing
Single Price Auction (CSPA) each day on SEATS has changed from 4.05
pm EST to 4.15 pm EST, and late CSPA's are no longer available.
This has an effect on what happens to a listed company's securities
when a price sensitive announcement is received after 4.00 pm EST.
For further information on this subject, please refer to the article
Reforms set to enhance equity market liquidity' which appeared
in the November
2005 edition of the Listed@ASX newsletter.
Trading Hours and Company Announcement Office Hours over the Christmas
and New Year holidays
The early closing times for SEATS and CAO on the trading days preceding
Christmas Day and New Year's Day have been announced. Normal trading
will cease at 2.00 pm EDST, and the CSPA will take place at 2.15
pm EDST, on each of Friday 23 December 2005 and Friday 30 December
2005. SEATS Market Control will be closed from 2.30 pm EDST on each
of these days. CAO will be closed from 4.30 pm EDST on each of these
Deadlines for Periodic Reports, 2006
Reporting Calendar for the 2006 calendar year (PDF 25KB), identifying
the deadlines for periodic reports of listed companies with balance
dates of 31 December or 30 June, is now available on the ASX
website. Overseas-incorporated companies are reminded
that the transitional extension to the reporting deadlines for Appendices
4D and 4E are applicable only to entities that report in accordance
with AIFRS. Listed companies are referred to Chapter
4 (PDF 190KB) and Chapter
5 (PDF 114KB) of the Listing Rules, and
Listing Rule 17.5 (PDF 129KB), in relation to their periodic