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December 2022 model half-year report

Half-years ending on or after 31 December 2022

This model half-year report contains illustrative disclosures for entities preparing half-year financial reports in accordance with Australian financial reporting requirements.

We’ve developed this model half-year report to assist users with the preparation of half year reports for a consolidated entity in accordance with:

  • Provisions of the Corporations Act 2001
  • Australian Accounting Standard AASB 134 Interim Financial Reporting
  • Other requirements and guidelines current as at the date of issue, including the ASX Listing Rules of ASX Limited and Australian Securities and Investments Commission (ASIC) Class Orders/Corporations Instruments, Regulatory Guides and Media Releases.

The document also summarises what’s new in financial reporting for half-year financial reports and the relevant reporting deadlines for half-years ending 31 December 2022.

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