ASIC Corporations (Offer Information Statements) Instrument 2016/76 I, Grant Moodie, delegate of the Australian Securities and Investments Commission, make the following legislative instrument. Date 9 March 2016 Grant Moodie Contents Part 1—Preliminary 1 Name of legislative instrument 2 Commencement 3 Authority 4 Definitions Part 2—Declaration 5 Financial reports in offer information statements Part 1—Preliminary 1 Name of legislative instrument This instrument is ASIC Corporations (Offer Information Statements) Instrument 2016/76. 2 Commencement This instrument commences on the day after it is registered on the Federal Register of Legislation. Note: The register may be accessed at www.legislation.gov.au. 3 Authority This instrument is made under section 741 of the Corporations Act 2001. 4 Definitions In this instrument: Act means the Corporations Act 2001. Part 2—Declaration 5 Financial reports in offer information statements Chapter 6D of the Act applies to all persons as if subsection 715(2) were omitted and substituted with the following subsection: "(2) The financial report included under paragraph (1)(i) must: (a) be a report for a 12 month period, or a period shorter or longer than 12 months but not by more than 7 days, and have a balance date that occurs within the last 6 months before the securities are first offered under the statement; and (b) be prepared in accordance with the accounting standards; and (c) be audited by a registered company auditor. Note 1: The financial report can be the annual financial report lodged under Chapter 2M, provided the financial year to which the report relates ends within the last 6 months before the securities are first offered under the statement. Note 2: If the body is subject to Chapter 2M, the financial report need not be an annual financial report lodged under that Chapter, provided the financial report otherwise complies with subsection (2).".