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Reporting & Disclosure
Half-Year Report
Definition
Unaudited interim financial accounts ASX 200 companies file with ASIC by 31 August (December-balance) or 28 February (June-balance). Half-year reporting is a peak window for guidance updates and short-position rebalancing.
Related Terms
Full-Year Report
Audited annual report lodged with ASIC and the ASX. The Annual General Meeting (AGM) typically follows within four months. Heavy short-position adjustments often cluster around full-year results.
Continuous Disclosure
ASX Listing Rule 3.1 requires listed entities to immediately disclose information a reasonable person would expect to materially affect the share price. Underpins the price-sensitive flag on ASX announcements.
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