Below is the table set out in Schedule 2B of the PGPA Rule. Section 28E(p) requires this table be included in the Commonwealth companies' annual reports.
| PGPA Rule Reference | Part of Report | Description | Requirement |
|---|---|---|---|
28E | Contents of annual report |
| |
28E(a) |
| The purposes of the company as included in the company’s corporate plan for the reporting period | Mandatory |
28E(aa) |
| The results of a measurement and assessment of the company’s performance during the reporting period, including the results of a measurement and assessment of the company’s performance against any performance measures and any targets included in the company’s corporate plan for the reporting period | Mandatory |
28E(b) |
| The names of the persons holding the position of responsible Minister or responsible Ministers during the reporting period, and the titles of those responsible Ministers | Mandatory |
28E(c) |
| Any directions given to the entity by a Minister under the company’s constitution, an Act or an instrument during the reporting period | If applicable, mandatory |
28E(d) |
| Any government policy order that applied in relation to the company during the reporting period under section 93 of the Act | If applicable, mandatory |
28E(e) |
| Particulars of non‑compliance with: (a) a direction given to the entity by the Minister under the company’s constitution, an Act or instrument during the reporting period; or (b) a government policy order that applied in relation to the company during the reporting period under section 93 of the Act | If applicable, mandatory |
28E(f) |
| Information on each director of the company during the reporting period | Mandatory |
28E(g) |
| An outline of the organisational structure of the company (including any subsidiaries of the company) | Mandatory |
28E(ga) |
| Statistics on the entity’s employees on an ongoing and non‑ongoing basis, including the following: (a) statistics on full‑time employees; (b) statistics on part‑time employees; (c) statistics on gender; (d) statistics on staff location | Mandatory |
28E(h) |
| An outline of the location (whether or not in Australia) of major activities or facilities of the company | Mandatory |
28E(i) |
| Information in relation to the main corporate governance practices used by the company during the reporting period | Mandatory |
28E(j), 28E(k) |
| For transactions with a related Commonwealth entity or related company where the value of the transaction, or if there is more than one transaction, the aggregate of those transactions, is more than $10,000 (inclusive of GST): (a) the decision‑making process undertaken by the directors of the company for making a decision to approve the company paying for a good or service from, or providing a grant to, the related Commonwealth entity or related company; and (b) the value of the transaction, or if there is more than one transaction, the number of transactions and the aggregate of value of the transactions | If applicable, mandatory |
28E(l) |
| Any significant activities or changes that affected the operations or structure of the company during the reporting period | If applicable, mandatory |
28E(m) |
| Particulars of judicial decisions or decisions of administrative tribunals that may have a significant effect on the operations of the company | If applicable, mandatory |
28E(n) |
| Particulars of any reports on the company given by: (a) the Auditor‑General, or (b) a Parliamentary Committee, or (c) the Commonwealth Ombudsman; or (d) the Office of the Australian Information Commissioner; or (e) the Australian Securities and Investments Commission | If applicable, mandatory |
28E(o) |
| An explanation of information not obtained from a subsidiary of the company and the effect of not having the information on the annual report | If applicable, mandatory |
28E(oa) |
| Information about executive remuneration | Mandatory |
28E(ob) |
| The following information about the audit committee for the company: (a) a direct electronic address of the charter determining the functions of the audit committee; (b) the name of each member of the audit committee; (c) the qualifications, knowledge, skills or experience of each member of the audit committee; (d) information about each member’s attendance at meetings of the audit committee; (e) the remuneration of each member of the audit committee | Mandatory |
28F | Disclosure requirements for government business enterprises |
| |
28F(1)(a)(i) |
| An assessment of significant changes in the company’s overall financial structure and financial conditions | If applicable, mandatory |
28F(1)(a)(ii) |
| An assessment of any events or risks that could cause financial information that is reported not to be indicative of future operations or financial condition | If applicable, Mandatory |
28F(1)(b) |
| Information on dividends paid or recommended | If applicable, mandatory |
28F(1)(c) |
| Details of any community service obligations the government business enterprise has including: (a) an outline of actions taken to fulfil those obligations; and (b) an assessment of the cost of fulfilling those obligations | If applicable, mandatory |
28F(2) |
| A statement regarding the exclusion of information on the grounds that the information is commercially sensitive and would be likely to result in unreasonable commercial prejudice to the government business enterprise | If applicable, mandatory |
