List of Annual Report requirements PGPA Rule Reference Part of Report 17BF Disclosure requirements for government business enterprises 17BF(1)(a)(i) Not applicable An assessment of significant changes in the entity’s overall financial structure and financial conditions If applicable, mandatory 17BF(1)(a)(ii) Not applicable An assessment of any events or risks that could cause financial information that is reported not to be indicative of future operations or financial conditions If applicable, mandatory 17BF(1)(b) Not applicable Information on dividends paid or recommended If applicable, mandatory 17BF(1)(c) Not applicable Details of any community service obligations the government business enterprise has including: If applicable, mandatory Description Requirement (a) an outline of actions taken to fulfil those obligations; and (b) an assessment of the cost of fulfilling those obligations 17BF(2) 100 Not applicable A statement regarding the exclusion of information on the grounds that the information is commercially sensitive and would be likely to result in unreasonable commercial prejudice to the government business enterprise If applicable, mandatory