---
title: "Populate the half-year results announcement from the accounts"
url: "https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/populate-the-half-year-results-announcement-from-the-accounts"
type: "task"
site: "AI Law Framework"
id: "A4-MO20261022-5"
practice_area: "Capital Markets & Securities — ECM/DCM and Disclosure"
tier: "red"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Populate the half-year results announcement from the accounts

> 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…

Canonical page: https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/populate-the-half-year-results-announcement-from-the-accounts  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Capital Markets & Securities — ECM/DCM and Disclosure](https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| 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 / versions | 1 jurisdiction versions below |

## Checking plan

**Source-by-source verification**

Match every populated field to a line in the signed accounts and to an item in Appendix 4D.

- What the AI does: 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 does: 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.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.

## Checks the lawyer makes

1. 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.
2. A modified opinion, emphasis of matter or other matter paragraph in the audit or review report is described. Do not omit it.
3. 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.
4. The deadline was not in the lines opened. The lawyer reads the current rule for the date before release.

## Notes

- 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.

## Sources

- [ASX Listing Rules Appendix 4D](https://www.asx.com.au/content/dam/asx/rules-guidance-notes-waivers/asx-listing-rules/appendices/Appendix_04D.pdf) (checked 2026-10-22)
- [ASX Listing Rules Chapter 4](https://www.asx.com.au/content/dam/asx/rules-guidance-notes-waivers/asx-listing-rules/rules/Chapter04.pdf) (checked 2026-10-22)

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/capital-markets-and-securities-ecm-dcm-and-disclosure/populate-the-half-year-results-announcement-from-the-accounts/united-states.md) | Yellow |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*