Annual report obligations require specified disclosures and timely submission to stock exchanges, debenture trustees and public website. Regulation 53 requires listed entities with listed non-convertible securities to include in their annual report audited financial statements, a cash flow statement presented under the indirect method, auditors' and directors' reports, debenture trustee contact details, and related party disclosures, and to submit and publish the annual report with the stock exchange and debenture trustee; any post-dispatch changes must be published with explanations within the prescribed regulatory timeframe.