As part of its ongoing project to refresh its Guidance Notes, ASX has revised Guidance Notes 3 (Co-operatives and Mutuals), 23 (appendix 4C Cash Flow Reports) and 26 (Management Agreements), and also withdrawn Guidance Note 25 (Exercise of Discretions) which is now outdated.
ASX has revised the following Guidance Notes (as part of its ongoing project to refresh all Guidance Notes):
- Guidance Note 3: Co-operatives and Mutuals listing on ASX which assists co-operatives and mutuals considering a listing on the ASX to understand the options available to them;
- Guidance Note 23: Appendix 4C Cash Flow Reports which assists listed entities which are subject to the quarterly cash flow reporting regime in Listing Rule 4.7B and Appendix 4C to understand their obligations; and
- Guidance Note 26: Management Agreements which assists listed entities to understand how ASX applies Listing Rule 1.1 condition 1 and 12.5 in relation to management agreements and assists investment entities to understand the additional requirements that apply to their management agreements under Listing Rules 4.10.20 and 15.16.
In addition, Guidance Note 25: Exercise of Discretions was withdrawn on 30 April 2015 because it contained outdated guidance which has largely been replaced by more specific guidance in updates to other Guidance Notes.