1 Subregulation 2M.3.03(1) (table item 14, column headed "Condition (if any)")
Omit "issuing entity", substitute "disclosing entity or any of its subsidiaries".
2 Subregulation 2M.3.03(1) (table items 17, 18 and 19)
Repeal the items, substitute:
17 | For an option or right over equity instruments: (a) issued or issuable by the disclosing entity or any of its subsidiaries; and (b) held, whether directly, indirectly or beneficially, by any of the following: (i) each key management person; (ii) a close member of the family of that person; (iii) an entity over which the person or the family member has, either directly or indirectly, control, joint control or significant influence | The number of each of the following: (a) options and rights held at the start of the reporting period; (b) options and rights granted during the reporting period as compensation; (c) options and rights exercised during the reporting period; (d) options and rights resulting from any other change during the reporting period; (e) options and rights held at the end of the reporting period; (f) options and rights vested at the end of the reporting period; (g) options and rights vested and exercisable at the end of the reporting period; (h) options and rights vested and unexercisable at the end of the reporting period |
18 | For an equity instrument (other than an option or a right): (a) issued or issuable by the disclosing entity or any of its subsidiaries; and (b) held, whether directly, indirectly or beneficially, by any of the following: (i) each key management person; (ii) a close member of the family of that person; (iii) an entity over which the person or the family member has, either directly or indirectly, control, joint control or significant influence | The number of each of the following: (a) equity instrument s held at the start of the reporting period; (b) equity instrument s granted during the reporting period as compensation; (c) equity instrument s received during the reporting period on the exercise of an option or right; (d) equity instrument s resulting from any other change during the reporting period; (e) equity instrument s held at the end of the reporting period; (f) equity instrument s if included in the number disclosed under paragraph (e), held nominally at the end of the reporting period |
19 | For a transaction (other than share-based payment compensation) that: (a) involves an equity instrument issued or issuable by the disclosing entity or any of its subsidiaries; and (b) has occurred, during the reporting period, between the disclosing entity or any of its subsidiaries and any of the following: (i) a key management person; (ii) a close member of the family of that person; (iii) an entity over which the person or the family member has, either directly or indirectly, control, joint control or significant influence; if the terms or conditions of the transaction were more favourable than those that it is reasonable to expect the entity would adopt if dealing at arms-length with an unrelated person | (a) The nature of each different type of transaction (b) For each transaction, the terms and conditions of the transaction |
3 Subregulation 2M.3.03(3)
Omit "15 and 16", substitute "15 to 19".
4 Subparagraph 2M.3.03(3)(b)(i)
Repeal the subparagraph, substitute:
(i) the name of the disclosing entity or the relevant subsidiary that issued the equity instrument; and
5 Subregulation 2M.3.03(3A)
Repeal the subregulation, substitute:
(3A) For items 20 and 21 of the table in subregulation (1), loans do not include loans involved in transactions that are in substance options, including non-recourse loans.
6 Paragraphs 2M.3.03(3B)(a) and (b)
Omit "; or", substitute "; and".
7 Chapter 10
Insert in its appropriate numerical position:
10.23.01 Application--remuneration disclosures
The amendments made by items 1 to 6 of Schedule 1 to the Corporations Amendment (Remuneration Disclosures) Regulation 2016 apply in relation to financial years ending on or after the day that instrument commences.