The directors of the disclosing entity must prepare a directors' report for
each half-year that consists of:
- (a)
- a review of the entity's operations
during the half-year and the results of those operations; and
- (b)
- the name of each person who has been a director of the disclosing entity
at any time during or since the end of the half-year and the period for which
they were a director.
If consolidated financial statements are required, the review under
paragraph (a) must cover the consolidated entity.