139Reporting by related entities

139 Reporting by related entities

Scope (1) This section applies if 2 or more reporting entities are related bodies corporate.

Note: For related body corporate, see section 8.

Group reports (2) The reporting entities may combine the reports required to be given by the entities under this Chapter into a single report (the group report). (3) The group report must: (a) state the reporting entities that are covered by the report; and (b) describe how those entities are related bodies corporate; and (c) separately identify each report given by each entity; and (d) satisfy subsection 137(1) in relation to each report contained in the group report.