ASX quarterly reporting calendar: Appendix 5B and activities report due dates

Upcoming quarterly deadlines

For an entity with a 30 June financial year end. Entities with a 31 December year end have the same quarter ends and deadlines.

The rules behind the dates

• Listing Rule 5.5: the Appendix 5B is due immediately once the information is ready for release, and in any event within one month after the end of each quarter of the entity's financial year. ASX's guidance says release shouldn't be held back to the last day just because it's allowed.
• Listing Rule 5.3: the quarterly activities report goes to ASX at the same time as the Appendix 5B. Most explorers lodge them together as one announcement.
• Listing Rule 19.5: if the due date isn't a business day, lodge by the preceding business day. ASX business days exclude weekends, New Year's Day, Good Friday, Easter Monday, Christmas Day and Boxing Day.
• Time of day: lodge before ASX's market announcements office closes on the due date: 7:30pm AEST or 8:30pm AEDT (5:30pm AWST).
• Other financial year ends: quarters follow your own financial year, so an entity with a year end other than 30 June or 31 December needs to work out its own quarter ends and due dates.
• The June quarter still counts: it isn't replaced by the annual report. The Appendix 5B for the quarter ended 30 June is due by 31 July.
• No end date for explorers: unlike commitments-test entities, which lodge Appendix 4C for a set number of quarters, exploration entities lodge Appendix 5B for as long as they remain exploration entities.

If you lodge late

ASX automatically suspends the entity's securities from quotation before trading opens on the trading day after the due date (Listing Rule 17.5). There's no grace period, and ASX won't waive the rule. Quotation is normally reinstated before trading opens on the day after ASX receives the documents and any outstanding fees. Separately, if Section 8 of the Appendix 5B shows under two quarters of funding, ASX may query the entity or suspend it for that reason. Check your Section 8 figure.

Other reporting dates for a 30 June year end

Late half-year accounts, annual accounts or annual reports also trigger automatic suspension under Listing Rule 17.5. One exception to the weekend rule: when the annual report's deadline falls on a non-business day, ASX allows it on the next business day.