Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) 28F: Commonwealth company GBE disclosures: assess changes in financial structure and condition and forward risks, report dividends and community service obligations with actions and costs, and state any commercially sensitive exclusion

What does 28F require?

Where a Commonwealth company is a government business enterprise, its annual report must contain an assessment of significant changes in its financial structure and condition and of events or risks that could make reported results a poor guide to the future, the dividends paid or recommended, and its community service obligations with actions taken and an assessment of their cost. The directors may leave out information they reasonably believe is commercially sensitive and likely to cause unreasonable commercial prejudice, but the report must say whether they did.