1. Compliance
  2. Guidance library
  3. Determining whether you are acquiring a business or assets

Determining whether you are acquiring a business or assets

181101 Determining whether you are acquiring a business or assets
Under the Financial Markets Conduct Regulations 2014 (the Regulations), issuers making regulated offers of debt and equity securities are required to provide investors with a Product Disclosure Statement (PDS) that contains prescribed financial information for recent or proposed business acquisitions. This guidance sets out our view of what constitutes a ‘business’ for these purposes, as opposed to an asset. It also sets out additional information issuers should consider disclosing for asset acquisitions.