Populate the half-year results announcement from the accounts
Key facts
- Human involvement
- RedLawyer-led
- How AI is used
- From the signed half-year accounts, fill the Appendix 4D fields: reporting period, the results for announcement to the market, net tangible assets per security, entities gained or lost, dividends, any dividend reinvestment plan, associates and joint ventures, the accounting standards used by a foreign entity, and any modified audit or review opinion. Leave a field blank if the accounts do not state it. Do not calculate a figure that is not in the accounts.
- What the lawyer must review
- The lawyer checks each figure against the signed accounts, confirms the entity is not a mining or oil and gas exploration entity excluded by Listing Rule 4.2A.3, and confirms the lodgement deadline in the current rule before release.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | Supporting preparation only. From the signed half-year accounts, fill the Appendix 4D fields: reporting period, the results for announcement to the market, net tangible assets per security, entities gained or lost, dividends, any dividend reinvestment plan, associates and joint ventures, the accounting standards used by a foreign entity, and any modified audit or review opinion. Leave a field blank if the accounts do not state it. Do not calculate a figure that is not in the accounts. The tool writes nothing into the document. Substantive advice, judgement and any restricted content remain with the responsible human. |
| Lawyer | Perform the substantive analysis and decisions. Independently check any permitted supporting work and approve the exact output for its intended use. |
Checklist
- The results block is identified as 'Results for announcement to the market' and includes revenue, profit after tax attributable to members, net profit attributable to members, dividends and the record date, each with the percentage change where the appendix asks for it.
- A modified opinion, emphasis of matter or other matter paragraph in the audit or review report is described. Do not omit it.
- Listing Rule 4.2A.3, as opened, does not require Appendix 4D from a mining exploration entity or an oil and gas exploration entity. A responsible entity gives the information with any necessary adaptation, and the information must comply with accounting standards.
- The deadline was not in the lines opened. The lawyer reads the current rule for the date before release.
Sources
- ASX Listing Rules Appendix 4D · 2026-10-22
- ASX Listing Rules Chapter 4 · 2026-10-22
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.