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December 2023 Model half-year report

Half-years ending on or after 31 December 2023 (including June 2024)

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) 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 2023.

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