ASIC Market Integrity Rules (ASX 24 Market) 2010

Volume 2

 

This compilation was prepared on 8 May 2013 taking into account amendments up to ASIC Market Integrity Rules (ASX 24 Market) Amendment 2013 (No. 1).  See the Notes at the end of these Rules.

Volume 1 contains Chapters 1 to 7.

Volume 2 contains the Schedule (Forms 1 to 8) and the Notes.

 

 

Contents

Schedule................................................................................................ 3

Form 1 Part 1................................................................................... 3

Form 1 Part 2................................................................................... 4

Form 2............................................................................................. 6

Form 3 Part 1.................................................................................. 38

Form 3 Part 2.................................................................................. 40

Form 4 Part 1.................................................................................. 41

Form 4 Part 2.................................................................................. 43

Form 5........................................................................................... 45

Form 6........................................................................................... 84

Form 7........................................................................................... 86

Form 8........................................................................................... 91

Notes to ASIC Market Integrity Rules (ASX 24 Market) 2010.................. 130

 

Schedule

Form 1 Part 1

 

DIRECTORS' DECLARATION

CLIENT FUNDS

As directors of ....................[entity name] ("the Participant"), we are responsible for maintaining an effective internal control structure, including establishing and maintaining accounting records and effective internal controls designed to ensure compliance with the requirements of Rule 2.2.6 of the ASIC Market Integrity Rules (ASX 24 Market) 2010 in relation to clients' segregated accounts.

In carrying out this responsibility, we have had regard to the interests of the clients and owners of the Participant, and to the general effectiveness and efficiency of the operations of the Participant.

In the opinion of the directors, the Participant maintained, in all material respects, during the .......[insert number] month period ended ............[insert date] suitably designed and effective internal controls to comply with the requirements of Rule 2.2.6 of the ASIC Market Integrity Rules (ASX 24 Market) 2010 in relation to clients' segregated accounts.

.............................................................................................

Authorised in accordance with Rule 2.3.5(2)

............................................................................................

Name

......................................................................

Date

.............................................................................................

Authorised in accordance with Rule 2.3.5(2)

.............................................................................................

Name

......................................................................

Date

 

Form 1 Part 2

Annual Statement of Client Funds

Auditor's Report

We have audited the accounting records and internal control policies and procedures (“internal controls”) of ..............................[Entity Name] (the “Participant”) designed to ensure compliance with the requirements of Rule 2.2.6 of the ASIC Market Integrity Rules (ASX 24 Market) 2010 ("ASX 24 Rules") in relation to clients’ segregated accounts (the “Clients’ Segregated Accounts Rules”) in order to express an opinion about their effectiveness for the period/year ended .................[date] ("the Financial Year").

The directors of the Participant are responsible for maintaining an effective internal control structure, including establishing and maintaining accounting records and effective internal controls designed to ensure compliance with the requirements of the Clients’ Segregated Accounts Rules. We have conducted an independent audit of the internal controls designed to ensure compliance with the requirements of the Clients’ Segregated Accounts Rules in order to express an opinion on them to the directors of the Participant for the Financial Year ended.........................[insert date].

Our audit has been conducted in accordance with Australian Auditing Standards and accordingly included such tests and procedures as we considered necessary in the circumstances. Our procedures included examination, on a test basis, of evidence supporting the Participant’s accounting records and operation of its internal controls in relation to compliance with the requirements of the Clients’ Segregated Accounts Rules. These procedures have been undertaken to form an opinion whether in all material aspects, the Participant maintained suitably designed and effective internal controls to ensure compliance with the requirements of the Clients’ Segregated Accounts Rules for the Financial Year.

This report has been prepared for the Participant in order to meet its obligations to give this report to ASIC in accordance with Rule 2.3.5(1)(b) of the ASX 24 Rules. We disclaim any assumption of responsibility for reliance on this report to any person other than the Participant and ASIC, or for any purpose other than that for which it was prepared.

Inherent Limitations

Because of the inherent limitations of any internal control structure it is possible that fraud, errors or non-compliance with laws and regulations may occur and not be detected. Further, the overall internal control structure, within which the internal controls designed to ensure compliance with the requirements of the Clients’ Segregated Accounts Rules operate, has not been audited, and no opinion is expressed as to its effectiveness.

An audit is not designed to detect all weaknesses in internal controls or all instances of noncompliance with the requirements of the Clients’ Segregated Accounts Rules as it is not performed continuously throughout the period/year and the tests performed over the internal controls are on a sample basis having regard to the nature and size of the Participant.

Any projection of the evaluation of internal controls to future periods is subject to the risk that the internal controls may become inadequate because of changes in conditions, or that the degree of compliance with them may deteriorate.

The audit opinion expressed in this report has been formed on the above basis.

[Qualified] Auditor’s Opinion

In our opinion, [except for the matters referred to in the qualification below,] the Participant maintained, in all material respects during the Financial Year, suitably designed and effective internal controls to comply with the requirements of the Clients’ Segregated Accounts Rules

Qualification (if applicable)

 

 

 

 

 

Name of Audit Firm ........................................................................................................

Director's/Partner’s Signature ........................................................................................................

Name of /Director/Partner ........................................................................................................

Address of Audit Firm ........................................................................................................

Date ........................................................................................................

Form 2

 

 

 

Annual Audited NTA Return

Return Details                                                                                                                                                                                  Return Date:

Participant Type:

Participant Sub-Type:

Return Status:

Version:

Lodgement Date:

Original Lodgement Date:

Annual Audited NTA Return

 

 

Return Date:

 

NTA

NTA Return Details                                                                                                                                                          

Statement of Net Tangible Assets

	Note	Current Period	Prior Period	Movement $	Movement %
Current Assets	1
less Current Liabilities	2
Net Current Assets (working Capital)
Non Current Assets	3
less  Non Current Liabilities	4
Net Assets
Shareholder's Equity funded by:
Equity	5
Reserves & Retained earnings	6
Approved Subordinated Debt	7
Total Shareholder's Equity
less Excluded/Intangible Assets	3f
Net Tangible Assets
Contingent Liabilities	8
Lease Commitments	9
Capital Commitments	10
Net Standby Credit Facilities	11
Foreign Exchange Exposure	12

Annual Audited NTA Return

 

 

Return Date:

CAS

Current Assets                                                                                                                                                             

Current Assets – Note 1

	Current Period	Prior Period	Movement $	Movement %
Total Current Assets

 

 

Annual Audited NTA Return

 

Return Date:

 

CAS-REC

Receivables                                                                                                                                                                       

Current Assets: Receivables – Note 1(a)

	Current Period			Prior Period			Movement $	Movement %
Futures Clients
less provision for doubtful debts		=			=
Other Clients
less provision for doubtful debts		=			=
Dealers
less provision for doubtful debts		=			=
Other Receivables
less provision for doubtful debts		=			=
Sub Total

Annual Audited NTA Return

 

 

Return Date:

 

CAS-CSH

Cash

Current Assets: Cash-Note 1(b)

	Current Period	Prior Period	Movement $	Movement %
Cash at Bank (general accounts)
Clients' Segregated Account at Bank
Trust Account at Bank
Cash on Hand
Sub Total

Annual Audited NTA Return

Return Date:

CAS-DEP

Deposits                                                                                                                                                                                                                                                                                                                                                                            

Current Assets: Deposits – Note1(c)
	Current Period	Prior Period	Movement $	Movement %
Deposits with ASX Clear - Client Account
Deposits with ASX Clear - House Account
Deposits with ASX Clear (Futures) - Client Account
Deposits with ASX Clear (Futures) – House Account
Deposits with ASX Clear Participant
Deposits with ASX Clear (Futures) Participant(s) - Client
Deposits with ASX Clear (Futures) Participant(s) - House
Deposits with ASX Participant
Deposits with ASX 24 Participant(s) – Client
Deposits with ASX 24 Participant(s) - House
Deposits with Overseas Brokers - Client
Deposits with Overseas Brokers - House
Client funds invested in accordance with legislation
Deposits with a stock exchange
Other (Provide details)
Sub Total

 

 

 

Annual Audited NTA Return

 

 

 

 

Return Date:

 

CAS-REL

Company Related                                                                                                                                                               

Current Assets: Related/Associated Company Receivables - Note 1(d)

	Current Period	Prior Period	Movement $	Movement %
Deposits (provide names of related parties)
Loans (maturing within 12 months) (provide names of related parties)
Receivables (provide names of related parties)
Other (provide details)
Sub Total

 

 

 

 

 

 

Annual Audited NTA Return

 

 

Return Date:

	CAS-OTH

 

Other Current Assets

Current Assets: Other - Note 1(e)

	Current Period	Prior Period	Movement $	Movement %
Listed Securities (at stated value)
At market value
At cost value
At other value (provide details)
Investment in subsidiaries
Investment in associated Companies
Bills of Exchange
Government & semi-Government Securities
Prepayments
Loans to Directors
Other (provide details)
Sub Total

 

Annual Audited NTA Return

 

 

Return Date:

 

CLB

Current Liabilities

Current Liabilities: Total - Note 2

	Current Period	Prior Period	Movement $	Movement %
Total Current Liabilities

Annual Audited NTA Return

 

 

Return Date:

 

CLB-TOP

Section Name

Current Liabilities: Trade & other Payables - Note 2(a)

	Current Period	Prior Period	Movement $	Movement %
Futures Clients - External
Futures Clients - Related/Associated
Other Clients
Dealers
Lease Liability
Sundry Payables
Other (provide details)
Sub Total

Annual Audited NTA Return

 

 

Return Date:

 

CLB-STB

Short Term Borrowings                                                                                                                                                     

Current Liabilities: Short Term Borrowings - Note 2(b)

	Current Period	Prior Period	Movement $	Movement %
Bank Overdraft (provide lender names)
Bank Loans (provide lender names)
At call (provide lender names)
Other (provide details)
Sub Total

Annual Audited NTA Return

 

 

Return Date:

 

CLB-REL

Related / Associated Company Payables                                                                                                                            

Current Liabilities: Related/Associated Company Payables - Note 2(c)

	Current Period	Prior Period	Movement $	Movement %
Loans (due within 12 months) (provide names of related parties)
Payables (provide names of related parties)
Other (provide details)
Sub Total

 

Annual Audited NTA Return

 

 

Return Date:

 

CLB-OTH

Other Current Liabilities

Current Liabilities: Other - Note 2(d)

	Current Period	Prior Period	Movement $	Movement %
Provision for Income Tax
Provision for Dividend
Provision for Annual Leave
Provision for long Service Leave
Sundry Provisions
Sundry Accruals
Other (provide details)
Sub Total

Annual Audited NTA Return

 

 

Return Date:

 

NCA

Non Current Assets

Non Current Assets: Total - Note 3

	Current Period	Prior Period	Movement $	Movement %
Total Non-Current Assets

Annual Audited NTA Return

 

 

Return Date:

 

NCA - PPE

Property, Plant & Equipment

Non-Current Assets: Property, Plant & Equipment - Note 3(a)

	Current Period			Prior Period			Movement $	Movement %
Land & Buildings – at fair value/cost
less accumulated depreciation		=			=
Leasehold Improvement - at fair value/cost
less accumulated depreciation		=			=
Plant, Vehicles, fixtures & fittings
less accumulated depreciation		=			=
Other (provide details)
Sub Total

Annual Audited NTA Return

 

 

Return Date:

 

NCA - FAS

Financial Assets

Non-Current Assets: Financial Assets - Note 3(b)

	Current Period	Prior Period	Movement $	Movement %
Government & semi-Government Securities
Listed Securities (at stated value)
At market value
At cost value
At other value (provide details)
Investment in subsidiaries
Investment in associated Companies
Other (provide details)
Sub Total

Annual Audited NTA Return

 

 

Return Date:

 

NCA - LAD

Loans & Deposits

Non-Current Assets: Loans & Deposits - Note 3(c)

	Current Period	Prior Period	Movement $	Movement %
Due between 1-2 years (provide names of parties loan/deposit held with)
Due after 2 years (provide names of parties loan/deposit held with)
Sub Total

 

Annual Audited NTA Return

 

 

Return Date:

	NCA - REL

 

Related / Associated company Receivables                                                                                                                        

Non-Current Assets: Related/Associated Company Receivables - Note 3(d)

	Current Period	Prior Period	Movement $	Movement %
Deposits (provide names of related parties)
Loans (provide names of related parties)
Receivables (provide names of related parties)
Other (provide details)
Sub Total

 

 

Annual Audited NTA Return

 

Return Date:

 

NCA - OTH

Other Non Current Assets

Non-Current Assets: Other - Note 3(e)

	Current Period	Prior Period	Movement $	Movement %
Prepayments
Loans to Directors
Other (provide details)
Sub Total

 

Annual Audited NTA Return

Return Date:

 

NCA - EIA

Excluded / Intangible Assets                                                                                                                                              

Non-Current Assets: Excluded/Intangible Assets - Note 3(f)

	Current Period	Prior Period	Movement $	Movement %
Formation Costs
Goodwill
Patents, Trademarks & Preliminary Expenses
Deferred Tax Assets
Participant Rights / Access Membership to:
ASX 24
ASX
ASX Clear (Futures)
ASX Clear
Other Exchanges / Clearing Houses (provide details)
Unlisted Securities (provide details)
ASX Clear Participant commitment
ASX Clear (Futures) Participant commitment (cash only)
Other commitments (provide details)
Sub Total

Annual Audited NTA Return

 

 

Return Date:

 

NCL

Non Current Liabilities

Non-Current Liabilities - Note 4

	Current Period	Prior Period	Movement $	Movement %
Total Non-Current Liabilities

Annual Audited NTA Return

 

 

Return Date:

 

NCL - LTB

Long Term Borrowings

Non-Current Liabilities: Long Term Borrowings - Note 4(a)

	Current Period	Prior Period	Movement $	Movement %
Bank Loans (provide names of lenders)
Other Loans (provide names of lenders)
Subordinated Loans (provide names of lenders)
Sub Total

 

Annual Audited NTA Return

 

 

Return Date:

 

NCL - REL

Related/Associated Company Payables                                                                                                                              

Non-Current Liabilities: Related/Associated Company Payables - Note 4(b)

	Current Period	Prior Period	Movement $	Movement %
Loans (provide names of related parties)
Payables (provide names of related parties)
Other (provide details)
Sub Total

 

 

Annual Audited NTA Return

 

 

Return Date:

 

NCL - OTH

Other Non Current Liabilities

Non-Current Liabilities: Other - Note 4(c)

	Current Period	Prior Period	Movement $	Movement %
Provision for Income Tax
Provision for Long Service Leave
Provision for Dividend
Deferred Taxation Liability
Lease Liability
Other Payables
Other Accruals & Sundry Provisions
Other (provide details)
Sub Total

Annual Audited NTA Return

 

 

Return Date:

 

EQY

Equity

Equity - Note 5

	Current Period	Prior Period	Movement $	Movement %
Voting Shares
Non-Voting Shares
Other (provide details)
TOTAL

Annual Audited NTA Return

 

 

Return Date:

 

RRE

Reserves & Retained Earnings                                                                                                                                           

Reserves & Retained Earnings - Note 6

		Current Period	Prior Period	Movement $	Movement %
Accumulated Profits/ (Losses) at beginning of month
Profit/ (Loss) from Futures of Operations for the month
Profit/ (Loss) from Rest of Operations for the month
Accumulated Profits/ (Losses) at end of month
Adjustment to Retained Earnings - Increases (provide details)
Adjustment to Retained Earnings - Decreases (provide details)
Other Revenue Reserves
Capital Reserves
Dividend
Other (provide details)
Total

 

 

 

Annual Audited NTA Return

 

 

Return Date:

 

ASO

Approved Subordinated Debt

Approved Subordinated Debt - Note 7

Lender	Maturity	Facility Limit	Current Period	Prior Period	Movement $	Movement %
Total

 

 

Annual Audited NTA Return

 

 

Return Date:

 

CGL

Contingent Liabilities                                                                                                                                                         

Contingent Liabilities - Note 8

	Current Period	Prior Period	Movement $	Movement %
Guarantees (provide details)
Other (provide details)
TOTAL

 

 

Annual Audited NTA Return

 

 

Return Date:

 

LCM

Lease Commitments

Lease Commitments - Note 9

	Current Period	Prior Period	Movement $	Movement %
Operating Leases (provide details)
TOTAL

 

Annual Audited NTA Return

 

 

Return Date:

 

CEC

CEC - Capital Expenditure Commitments

Capital Expenditure Commitments - Note 10

	Current Period	Prior Period	Movement $	Movement %
0
TOTAL

 

 

Annual Audited NTA Return

 

 

Return Date:

 

SCF

Standby Credit Facilities

Standby Credit Facilities - Note 11

			Limit Amount
Type	Provider/Participant Name	Terms & Availability	Current Period	Prior Period
Granted in favour of the Participant
Sub Total
Granted by the Participant in favour of another
Sub Total
Total

 

 

Annual Audited NTA Return

 

 

Return Date:

 

FEE

Foreign Exchange Exposure

Foreign Exchange Exposure - Note 12

	Current Period	Prior Period	Movement $	Movement %
Net Gain/Loss

 

 

Form 3 Part 1

Net Tangible Asset Return (NTA Return)

 

 

Director's Declaration DRD                                                           Return Date:

 

DIRECTORS' STATEMENT TO AUSTRALIAN SECURITIES & INVESTMENTS COMMISSION (ASIC) AND/OR ASX CLEAR (FUTURES) PTY LIMITED

STATEMENT OF NET TANGIBLE ASSETS

This Return as at ……………….has been prepared pursuant to the ASIC Market Integrity Rules (ASX 24 Market) 2010 or ASX Clear (Futures) Operating Rules (as applicable) from accounting records and other records maintained by …………………………(the "Participant").

These accounting and other records have been properly and accurately maintained throughout the……….. month(s) ended ("the Reporting Period") and form an appropriate basis upon which to assess and regularly review the financial stability of the Participant. The statements have been prepared on a going concern basis.

The Net Tangible Assets of the Participant have been maintained in accordance with the ASIC Market Integrity Rules (ASX 24 Market) 2010 and/or ASX Clear (Futures) Operating Rules (as applicable) throughout the Reporting Period. The calculation provided by the Participant to ASIC or ASX Clear (Futures) (as applicable) is an accurate reflection of the Participant's Net Tangible Asset position as at ………………………

In our opinion:-

(a) as at the date of this statement and having regard to the nature of the Participant's business and the associated risk, no events have occurred, or are anticipated, which, may result in a material deterioration in the financial position of the Participant;

(b) as at the date of this statement, the Participant confirms the attached financial information provided to ASIC or ASX Clear (Futures) (as applicable) accurately reflects the Participant's Net Tangible Asset position having regards to the ASIC Market Integrity Rules (ASX 24 Market) 2010 and/or ASX Clear (Futures) Operating Rules (as applicable);

(c) the internal controls for processing and monitoring the transactions were adequate throughout the Reporting Period and proper segregation of duties existed;

(d) the internal procedures designed to ensure compliance with all the conditions or restrictions imposed by ASIC or ASX Clear (Futures) (as applicable) applicable to the Participant are adequate; and

(e) there are reasonable grounds to believe that the Participant will be able to meet its obligations as and when they fall due based on the following sources of liquid funds ………………………….

We are aware that a false declaration may result in disciplinary action being taken against the Participant. We certify that the above information is to the best of our knowledge and belief true and correct.

Financial Return Authorisation

Sole Director Company:
Board Resolution Date
Authorisation 1
Authorisation Date 1
Authorisation 2
Authorisation Date 2

 

 

Form 3 Part 2

 

 

DIRECTORS' DECLARATION

ANNUAL STATEMENT OF NET TANGIBLE ASSETS

As directors of ....................[entity name] ("the Participant"), we are responsible for maintaining an effective internal control structure, including establishing and maintaining accounting records and effective internal controls designed to ensure compliance with the net tangible asset rules in Chapter 5 of the ASIC Market Integrity Rules (ASX 24 Market) 2010.

In carrying out this responsibility, we have had regard to the interests of the clients and owners of the Participant, and to the general effectiveness and efficiency of the operations of the Participant.

In the opinion of the directors, the Participant maintained, in all material respects, during the .......[insert number] month period ended ............[insert date] suitably designed and effective internal controls to comply with the requirements of Chapter 5 of the ASIC Market Integrity Rules (ASX 24 Market) 2010 in relation to the maintenance of net tangible assets.

.............................................................................................

Authorised in accordance with Rule 6.2.1(7)

............................................................................................

Name

......................................................................

Date

.............................................................................................

Authorised in accordance with Rule 6.2.1(7)

.............................................................................................

Name

......................................................................

Date

 

Form 4 Part 1

Auditor’s Report on the Net Tangible Asset Rules

Independent Auditor’s Report To the Directors

We have audited the accounting records and internal control policies and procedures (“internal controls”) of .................................[Entity Name] (the “Participant”) designed to ensure compliance with the Chapter 5 of the ASIC Market Integrity Rules (ASX 24 Market) 2001 (ASX 24 Rules) in relation to the maintenance of net tangible assets (the “Net Tangible Assets Rules”) in order to express an opinion about their effectiveness for the period/year ended ...........................[date] (Financial Year).

The directors of the Participant are responsible for maintaining an effective internal control structure, including establishing and maintaining accounting records and effective internal controls designed to ensure compliance with the requirements of the Net Tangible Assets Rules. We have conducted an independent audit of the internal controls designed to ensure compliance with the requirements of the Net Tangible Assets Rules in order to express an opinion on them to the directors of the Participant for the Financial Year.

Our audit has been conducted in accordance with Australian Auditing Standards and accordingly included such tests and procedures as we considered necessary in the circumstances. Our procedures included examination, on a test basis, of evidence supporting the Participant’s accounting records and operation of its internal controls in relation to compliance with the requirements of the Net Tangible Assets Rules. These procedures have been undertaken to form an opinion whether in all material aspects, the Participant maintained suitably designed and effective internal controls to ensure compliance with the requirements of the Net Tangible Assets Rules for the Financial Year.

This report has been prepared for the Participant in order to meet its obligations to give this report to ASIC in accordance with the ASX 24 Rules. We disclaim any assumption of responsibility for reliance on this report to any person other than the Participant and ASIC or for any purpose other than that for which it was prepared.

Inherent Limitations

Because of the inherent limitations of any internal control structure it is possible that fraud, errors or non-compliance with laws and regulations may occur and not be detected. Further, the overall internal control structure, within which the internal controls designed to ensure compliance with the requirements of the Net Tangible Assets Rules operate, has not been audited, and no opinion is expressed as to its effectiveness.

An audit is not designed to detect all weaknesses in internal controls or all instances of noncompliance with the requirements of the Net Tangible Assets Rules as it is not performed continuously throughout the period/year and the tests performed over the internal controls are on a sample basis having regard to the nature and size of the Participant.

Any projection of the evaluation of internal controls to future periods is subject to the risk that the internal controls may become inadequate because of changes in conditions, or that the degree of compliance with them may deteriorate.

The audit opinion expressed in this report has been formed on the above basis.

Auditor’s Opinion

In our opinion, [except for the matters referred to in the qualification below] the Participant maintained, in all material respects, during the Financial Year suitably designed and effective internal controls to comply with the requirements of Chapter 5 of the ASX 24 Rules in relation to the maintenance of net tangible assets.

Qualification (if applicable)

 

 

Name of Audit Firm ........................................................................................................

Director's/ Partner’s Signature ........................................................................................................

Name of /Director/Partner ........................................................................................................

Address of Audit Firm ........................................................................................................

Date ........................................................................................................

 

 

Form 4 Part 2

Auditor's Report on NTA Return

Independent Auditors Report to the Directors

We have audited the financial information set out in the Audited NTA Return ('Return') of ...........................(the 'Participant') excluding the Directors Statement Relating to Accounts of the Participant and “Prior Period” balances as shown in the Audited NTA Return (the “Return”) of the Participant for the Financial Year ended ..........................[ date] (Financial Year).

The Responsibility of the Directors for the Return

The directors of the Participant are responsible for the preparation and fair presentation of the financial information set out in the Return in accordance with the requirements of the ASIC Market Integrity Rules (ASX 24 Market) 2010 (ASX 24 Rules). This responsibility includes establishing and maintaining internal controls relevant to the preparation and fair presentation of the financial information set out in the Return to ensure that the Return is free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.

Auditor’s Responsibility

Our responsibility is to express an opinion on the financial information set out in the Return based on our audit. We conducted our audit in accordance with Australian Auditing Standards. These Auditing Standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance, whether the financial information set out in the attached Return, is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures of the financial information set out in the Return. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial information set out in the Return whether due to fraud or error. In making those risk assessments, the auditor considers internal controls relevant to the Participant’s preparation and fair presentation of the financial information set out in the Return in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Participant’s internal controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors of the Participant, as well as evaluating the overall presentation of the financial information set out in the Return.

The Return has been prepared in accordance with Rule 6.2.1 of the ASX 24 Rules. The Return may not be suitable for another purpose. Our report is intended solely for the Participant and ASIC and should not be distributed to or used by parties other than the Participant and ASIC.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

 

INDEPENDENCE

In conducting our audit, we have complied with the independence requirements of APES 110: Code of Ethics for Professional Accountants.

AUDITOR’S OPINION

In our opinion, [except for the matters referred to in the qualification below], the Return of the Participant for the Financial Year presents fairly, in all material respects, the financial information of the Participant for the Financial Year as required by ASIC in accordance with the ASX 24 Rules that are relevant to the preparation and presentation of the Return.

QUALIFICATION (IF APPLICABLE)

 

 

 

 

 

Name of Audit Firm ........................................................................................................

Director's/ Partner’s Signature ........................................................................................................

Name of /Director/Partner ........................................................................................................

Address of Audit Firm ........................................................................................................

Date ........................................................................................................

Form 5

 

Monthly Net Tangible Asset Return

 

Return Date:

Return Details

Participant Type:

Participant Sub-Type:

Return Status:

Version:

Lodgement Date:

Original Lodgement Date:

 

Net Tangible Asset Return

 

 

Return Date:

NTA

NTA Return Details

Statement of Net Tangible Assets

	Note	Current Period	Prior Period	Movement $	Movement %
Current Assets	1
less Current Liabilities	2
Net Current Assets (working capital)
Non Current Assets	3
less Non Current Liabilities	4
Net Assets
Shareholders Equity funded by:
Equity	5
Reserves & Retained earnings	6
Approved Subordinated Debt	7
Total Shareholder's Equity
less Excluded/Intangible Assets	3f
Net Tangible Assets
Contingent Liabilities	8
Lease Commitments	9
Capital Commitments	10
Net Standby Credit Facilities	11
Foreign Exchange Exposure	12

 

 

Net Tangible Asset Return

 

 

Return Date:

 

 

CAS

Current Assets

Current Assets - Note 1

	Current Period	Prior Period	Movement $	Movement %
Total Current Assets

Net Tangible Asset Return

 

 

Return Date:

 

CAS - REC

Receivables

Current Assets: Receivables - Note 1(a)

	Current Period			Prior Period			Movement $	Movement %
Futures Clients
less provision for doubtful debts		=			=
Other Clients
less provision for doubtful debts		=			=
Dealers
less provision for doubtful debts		=			=
Other Receivables
less provision for doubtful debts		=			=
Sub Total

 

Net Tangible Asset Return

 

 

Return Date:

 

CAS - CSH

Cash

Current Assets: Cash - Note 1(b)

	Current Period	Prior Period	Movement $	Movement %
Cash at Bank (general accounts)
Clients' Segregated Account at Bank
Trust Account at Bank
Cash on Hand
Sub Total

 

Net Tangible Asset Return

Return Date:

CAS - DEP

Deposits

Current Assets: Deposits - Note 1(c)

	Current Period	Prior Period	Movement $	Movement %
Deposits with ASX Clear - Client Account
Deposits with ASX Clear - House Account
Deposits with ASX Clear (Futures) - Client Account
Deposits with ASX Clear (Futures) - House Account
Deposits with ASX Clear Participant
Deposits with ASX Clear (Futures) Participant(s) - Client
Deposits with ASX Clear (Futures) Participant(s) - House
Deposits with ASX Participant
Deposits with ASX 24 Participant(s) - Client
Deposits with ASX 24 Participant(s) - House
Deposits with Overseas Brokers – Client
Deposits with Overseas Brokers – House
Client funds invested in accordance with legislation
Deposits with stock exchange
Other (provide details)
Sub Total

 

Net Tangible Asset Return

 

 

Return Date:

 

CAS - REL

Company Related

Current Assets: Related/Associated Company Receivables - Note 1(d)

	Current Period	Prior Period	Movement $	Movement %
Deposits (provide names of related parties)
Loans (maturing within 12 months) (provide names of related parties)
Receivables (provide names of related parties)
Other (provide details)
Sub Total

 

Net Tangible Asset Return

 

Return Date:

CAS - OTH

Other Current Assets

Current Assets: Other - Note 1(e)

	Current Period	Prior Period	Movement $	Movement %
Listed Securities (at stated value)
At market value
At cost value
At other value (provide details)
Investment in subsidiaries
Investment in associated Companies
Bills of Exchange
Government & semi-Government Securities
Prepayments
Loans to Directors
Other (provide details)
Sub Total

 

 

Net Tangible Asset Return

 

 

Return Date:

 

CLB

Current Liabilities

Current Liabilities: Total – Note 2

	Current Period	Prior Period	Movement $	Movement %
Total Current Liabilities

 

 

Net Tangible Asset Return

 

 

Return Date:

 

CLB - TOP

Section Name

Current Liabilities: Trade & other Payables - Note 2(a)                                                                                                                                                   

	Current Period	Prior Period	Movement $	Movement %
Futures Clients – External
Futures Clients – Related/Associated
Other Clients
Dealers
Lease Liability
Sundry Payables
Other (provide details)
Sub Total

 

 

Net Tangible Asset Return

 

 

Return Date:

 

CLB - STB

Short Term Borrowings                                                                                                                                                     

Current Liabilities: Short Term Borrowings - Note 2(b)

	Current Period	Prior Period	Movement $	Movement %
Bank Overdraft (provide lender names)
Bank Loans (provide lender names)
At call (provide lender names)
Other (provide details)
Sub Total

 

 Net Tangible Asset Return

 

 

Return Date:

 

CLB - REL

Related / Associated Company Payables

Current Liabilities: Related/Associated Company Payables - Note 2(c)

	Current Period	Prior Period	Movement $	Movement %
Loans (due within 12 months) (provide names of related parties)
Payables (provide names of related parties)
Other (provide details)
Sub Total

 

                                                                                                                                                                                          

Net Tangible Asset Return

 

 

Return Date:

 

CLB - OTH

Other Current Liabilities

Current Liabilities: Other - Note 2(d)

	Current Period	Prior Period	Movement $	Movement %
Provision for Income Tax
Provision for Dividend
Provision for Annual Leave
Provision for long Service Leave
Sundry Provisions
Sundry Accruals
Other (provide details)
Sub Total

 

 

Net Tangible Asset Return

 

 

Return Date:

 

NCA

Non Current Assets

Non-Current Assets: Total - Note 3

	Current Period	Prior Period	Movement $	Movement %
Total Non-Current Assets

 

Net Tangible Asset Return

Return Date:

 

NCA - PPE

Property, Plant & Equipment

Non-Current Assets: Property, Plant & Equipment - Note 3(a)

	Current Period			Prior Period			Movement $	Movement %
Land and Buildings – at fair value / cost
less accumulated depreciation		=			=
Leasehold Improvement - at fair value / cost
less accumulated depreciation		=			=
Plant, vehicles, fixtures & fittings
less accumulated depreciation		=			=
Other (provide details)
Sub Total

 

Net Tangible Asset Return

 

 

Return Date:

 

NCA-FAS

Financial Assets                                                                                                                                                                

Non-Current Assets: Financial Assets - Note 3(b)

	Current Period	Prior Period	Movement $	Movement %
Government & semi-Government Securities
Listed Securities (at stated value)
At market value
At cost value
At other value (provide details)
Investment in subsidiaries
Investment in associated Companies
Other (provide details)
Sub Total

 

Net Tangible Asset Return

 

 

Return Date:

 

NCA-LAD

Loans & Deposits                                                                                                                                                               

On-Current Assets: Loans & Deposits - Note 3(c)

	Current Period	Prior Period	Movement $	Movement %
Due between 1-2 years (provide names of parties loan/deposit held with)
Due after 2 years (provide names of parties loan/deposit held with)
Sub Total

 

Net Tangible Asset Return

 

 

Return Date:

 

NCA-REL

Related / Associated company Receivables                                                                                                                        

Non-Current Assets: Related/Associated Company Receivables - Note 3(d)

Current Period

Prior Period