1. What is the objective of the operating and financial review?
2. Why is there no prescribed format for the OFR?
3. What are the main principles set by the ASB for the OFR?
4. What are the main elements of the disclosure framework for the OFR?
5. What are key performance indicators (KPIs)?
7. What are the particular requirements of the OFR Regulation that must be reported in an OFR?
8. What are the responsibilities of the directors and auditors in relation to the OFR?