sch.2-sec.42Release of annual financial statements

sch.2-sec.42 Release of annual financial statements

A GOC or prescribed GOC subsidiary must not, before the annual report that includes the GOC’s or subsidiary’s annual financial statements is tabled in the Legislative Assembly under section 47 (6) of this standard — give the annual financial statements, or a copy of them, to a person other than— the authorised auditor for the GOC or subsidiary , the auditor-general or a person acting for the auditor-general; or the shareholding Ministers of the GOC or subsidiary’s shareholding GOC , or a person acting for the shareholding Ministers ; or an officer or employee of the GOC or subsidiary ; or not applied ; or another person engaged by the GOC or subsidiary to help in the preparation of the statements; or otherwise release the annual financial statements. However, the GOC or prescribed GOC subsidiary does not contravene subsection (1) by giving the annual financial statements, or a copy of them, to— a person under an authority given by the shareholding Ministers of the GOC or subsidiary’s shareholding GOC ; or not applied ; or another person if the GOC or subsidiary is required or permitted under another law to give the statements or a copy to the person. Not applied. (sch.2-sec.42-ssec.1) A GOC or prescribed GOC subsidiary must not, before the annual report that includes the GOC’s or subsidiary’s annual financial statements is tabled in the Legislative Assembly under section 47 (6) of this standard — give the annual financial statements, or a copy of them, to a person other than— the authorised auditor for the GOC or subsidiary , the auditor-general or a person acting for the auditor-general; or the shareholding Ministers of the GOC or subsidiary’s shareholding GOC , or a person acting for the shareholding Ministers ; or an officer or employee of the GOC or subsidiary ; or not applied ; or another person engaged by the GOC or subsidiary to help in the preparation of the statements; or otherwise release the annual financial statements. (sch.2-sec.42-ssec.2) However, the GOC or prescribed GOC subsidiary does not contravene subsection (1) by giving the annual financial statements, or a copy of them, to— a person under an authority given by the shareholding Ministers of the GOC or subsidiary’s shareholding GOC ; or not applied ; or another person if the GOC or subsidiary is required or permitted under another law to give the statements or a copy to the person. (sch.2-sec.42-ssec.3) Not applied.

• (a) give the annual financial statements, or a copy of them, to a person other than— (i) the authorised auditor for the GOC or subsidiary , the auditor-general or a person acting for the auditor-general; or (ii) the shareholding Ministers of the GOC or subsidiary’s shareholding GOC , or a person acting for the shareholding Ministers ; or (iii) an officer or employee of the GOC or subsidiary ; or (iv) not applied ; or (v) another person engaged by the GOC or subsidiary to help in the preparation of the statements; or