What does 17BF require?

Where a corporate entity is a government business enterprise, its report must assess significant changes in its overall financial structure and condition during the period and any events or risks that could make reported financial information a poor guide to future operations or condition, report dividends paid or recommended, and describe its community service obligations, the actions taken to meet them and an assessment of their cost. Information may be left out only where the accountable authority reasonably believes it is commercially sensitive and would likely cause unreasonable commercial prejudice, and the report must say whether anything was left out.

Australia Public Governance, Performance and...

Other controls in Part 2-3 Division 3A Subdivisions B and C: annual reports of corporate Commonwealth entities and executive remuneration (sections 17BA to 17CE, Schedules 2A and 3) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)

17BB-17BD Annual report approval and presentation (corporate): approved and signed by the accountable authority with details of how and when, stating its responsibility under section 46, compliant with Parliamentary guidelines, published through the digital reporting tool, in clear and balanced form
17BE(a)-(i) Annual report contents, establishment and accountability (corporate): enabling legislation, objects, functions and purposes, responsible Ministers, ministerial directions and government policy orders with any non-compliance, the annual performance statements, and significant finance-law non-compliance with remediation
17BE(j)-(p) Annual report contents, governance and operations (corporate): accountable authority members' details and attendance, organisational structure and staff statistics, locations, governance practices, related-entity transactions over $10,000 and their decision process, and significant changes
17BE(q)-(u) Annual report contents, scrutiny, indemnities and committee (corporate): significant judicial and tribunal decisions, external reports, unobtainable subsidiary information, officer indemnities and insurance premiums, audit committee details, executive remuneration, and the Schedule 2A list
17BG Procurement performance for prescribed corporate entities: a corporate entity prescribed under section 30 assesses its performance against the Commonwealth Procurement Rules in its annual report
17CA Key management personnel remuneration: for each KMP report name, position, base salary, bonuses, other benefits and allowances, superannuation, long service leave, other long-term and termination benefits and total, in the Schedule 3 clause 1 form
17CB-17CC Senior executive and other highly paid staff remuneration: report by total remuneration band the headcount and average base salary, bonuses, benefits, superannuation, long service leave, long-term and termination benefits and total, in the Schedule 3 forms
17CD-17CE Remuneration policy disclosure and calculation rules: describe the governance of and basis for executive remuneration, calculate amounts on an accrual basis, and note any ministerial exemption in the annual report

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MCP endpoint All Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) controls