Change period means the period specified by the requesting parties ending on the cut-off date and begins for balance sheet items, immediately after the date of the latest balance sheet, and for profit and loss items, immediately after the latest period …

Closing date means the date on which the issuer of the securities or selling security holder delivers the securities to the underwriter in exchange for the proceeds of the …

Comfort letter means a letter issued by an auditor in accordance with this ASRS under the terms of the engagement letter to requesting parties in relation to an entity’s financial information related to, and/or included in an offering …

Comparison date and comparison period mean the dates as of which, and periods for which, data at the cut-off date and data for the change period are to be …

Cross-border offering means an offering or listing that occurs in a jurisdiction other than the entity’s domicile, and which may or may not occur concurrently in the entity’s …

Cut-off date means the date to which certain procedures performed on change period financial information, as described in the comfort letter, are to …

Domestic offering means a securities offering that occurs in Australia. …

Entity means the party whose financial statements or financial information is the subject of the comfort letter engagement.  The entity may or may not be the …

Financial forecast means financial information of a predictive character prepared based on assumptions made by the entity as to future events, expected to take place on the dates described, and the actions expected to be taken at the date the financial …

Financial information means information of a historical or pro forma financial nature that is the subject matter of the comfort letter.  …