# Annual work plan and indicator definitions

Companion article: An annual plan for post-listing operations and investor communication

Version V1.0 | Internal work-planning reference | Andrew David W.Y.

General template: complete for the company's actual status, applicable rules, financial year and authority. Do not preset filing deadlines for all companies. Manage internal operating cycles separately from statutory/market-rule deadlines.

## 1. Confirm applicability first

| Item | Company entry / Verification basis |
| --- | --- |
| Issuer's relationship with operating entities |  |
| Security class and actual market/segment |  |
| Reporting status and confirmation date |  |
| Financial year, reporting period, time zones and business-day conventions |  |
| Applicable reporting, governance, notice and disclosure requirements |  |
| Original rules, version/effectiveness and latest check date |  |
| Authority, owners and backups by matter |  |
| Reassessment triggers for status/rule changes |  |
| Professional support, agreed scope and resources |  |

Do not merge OTC quotation, exchange listing, securities issuance and ongoing reporting status. In US examples, assess Form 20-F, Form 6-K, Regulation FD and exchange obligations separately; one does not imply all apply.

## 2. Establish operating and resource baselines

| Matter ID | Operating goal/project | Entity and scope | Target, budget and conditions | Actual status/evidence | Responsible person | Deviation and next action |
| --- | --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |  |

Separate orders, revenue, profit and operating cash flow; separate planned financing, subscription, closing, receipt and usable funds. Do not double count stages. Retain evidence and necessary conditions for whichever figure is used externally.

## 3. Annual task register

One obligation/task per row. Link separate rows for multiple deadlines, retaining preparation time and dependencies.

| Field | Entry |
| --- | --- |
| Task ID / Related matter ID |  |
| Workstream | Operations / Governance / Reporting-disclosure / Investor communication / Other |
| Nature of work | Statutory/market requirement / Internal management / Voluntary communication |
| Basis and applicability assessment |  |
| Trigger and actual occurrence time |  |
| Original deadline, time zone and business-day convention |  |
| Internal preparation points and prerequisites |  |
| Specific deliverable and completion criteria |  |
| Executor, confirmer, backup and escalation recipient |  |
| Staffing, budget and professional support |  |
| Current status and open matters |  |
| Actual completion time and disclosure/notice record |  |
| Delay reason, response and next action |  |

Possible statuses: preparation pending, checking, authorization pending, execution pending, submitted/check pending, disclosed/check pending, complete, incomplete. Agree meanings first. “Sent to adviser” is not completion of the company's obligation.

Retain original deadlines, lawfully/rule-permitted adjusted deadlines and basis, and actual completion separately. Internal rescheduling does not erase a delay.

## 4. Map annual work windows to the actual financial year

| Work window | Operations and cash | Governance and disclosure | Investor communication | Actual dates and owners |
| --- | --- | --- | --- | --- |
| Annual preparation | Targets, budget, cash and project conditions | Check obligations/deadlines; arrange preparation | Set themes and public-information basis |  |
| Rolling monitoring | Check actual changes, deviations and risks | Identify triggers and escalate promptly | Maintain public materials; route questions |  |
| Applicable reporting/governance milestones | Provide actual data and explanations on consistent definitions | Complete work under applicable procedures | Conduct approved communication based on actual disclosures |  |
| Annual review and next-cycle preparation | Compare targets/actuals; carry open projects forward | Review compliance/errors; recheck rule changes | Analyze questions, material quality and effort |  |

Choose internal intervals such as monthly as appropriate; these windows are not fixed statutory quarters. Enter actual deadlines in the register. Material changes, errors and accidental leaks trigger action without waiting for regular meetings.

## 5. Event identification and disclosure assessment

| Field | Entry |
| --- | --- |
| Event ID, finder and discovery time |  |
| Known facts, sources and unverified elements |  |
| Related prior disclosures, dates and conditions |  |
| Potential effects on operations, cash, projects and governance |  |
| Authorized disclosure owner / Professional reviewer |  |
| Applicable duty, trigger assessment, deadline and response |  |
| Conclusion/authority: disclosure required / rule-permitted deferral / duty not triggered; remaining checks |  |
| If rules permit withholding temporarily: basis, confidentiality and reassessment triggers |  |
| If duty not triggered: basis, review conditions, authority and confidentiality |  |
| If action needed: filing, notice, disclosure and responsibilities |  |
| Actual completion and publicly accessible evidence |  |
| Related material updates and communication |  |
| Next review triggers, open issues and owner |  |

Inability to verify immediately does not suspend applicable deadlines. For potential material non-public information, check facts and escalate in parallel; do not await complete verification before referral. Escalate promptly and decide action without indefinite delay for internal approval. Accidental leaks or material public errors require urgent escalation and records of what occurred, not merely webpage replacement.

## 6. Route investor questions

| Question ID / Receipt time | Question and related public sources | Current information status | Owner and internal feedback requirements | Permitted response | Evidence/status |
| --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |

Information status and response reference:

- Already public, with no new meaning added: explain within original period, scope and conditions; link the original.
- Facts unverified: record pending elements, arrange checking and defer those parts of the answer.
- Potential material non-public information: promptly refer to the authorized disclosure owner and professionals under applicable requirements.
- Operating suggestion: management assesses authority/resources; distinguish receipt, assessment, decision and execution.

Old forecasts are not automatically current statements that may be reaffirmed. Preserve dates/status for historical information; assess new confirmation or implications first. An internal check date is not a promised public response date.

## 7. Define indicators before entering results

| Indicator | Reference definition | Measurement definitions and evidence | Interpretation |
| --- | --- | --- | --- |
| Operating results | Record actual revenue, profit and operating cash flow against targets | Period, entity, currency, accounting basis, source and confirmer | Do not merge orders, revenue and receipts |
| Use-of-funds tracking | Actual use within agreed scope and corresponding project status | Check receipts, restricted/usable status and spending separately | Signing or subscription is not receipt of usable funds |
| Project milestone completion | Milestones due this period meeting established completion criteria / All milestones due this period | Same milestone population, criteria, original plan, adjustment basis and actual evidence | Record early future milestones separately; do not offset delays; list late/unfinished items |
| Timely completion rate of applicable duties | Applicable items completed within their deadlines this period / Applicable items due this period | Confirm full population, deadlines and actual completion evidence | No applicable items means not applicable; late remediation is not timely completion |
| Information errors and responses | Record issues, impact scope, response and open matters | Discovery time, cause, related content and correction/response evidence | Fewer errors may reflect missed detection, not improved quality |
| Public-material usability | Check agreed inventory of links, downloads, dates, conditions and language consistency | Scope, records of actual opening, issues and fixes | Editor updates do not prove actual usability |
| Question handling | Record receipt, verification, reply, referral and decision by category | Channel coverage, observation period, owners and evidence | Mark non-disclosable parts; a reply does not equal resolution |
| Market observation | Sourced price, trading or holder-structure records | Security class, period, source, method and availability | No price-rise guarantee or standalone communication-performance/causal proof |

Before use, assign data owner, reviewer, collection cycle and change trail for each indicator. Explain missing samples, definition changes and non-comparable periods separately; estimates must not become facts.

## 8. Review and carry-forward

| Review question | Conclusion / Owner / Subsequent conditions |
| --- | --- |
| How do annual targets differ from actuals; are definitions consistent? |  |
| Did funding/project changes promptly enter management and disclosure assessment? |  |
| Are due items, deadlines and evidence complete; what is late/open? |  |
| Are public materials and regular communication consistent in scope, terms and time? |  |
| Do repeated questions reflect unclear explanations, changed business or missing materials? |  |
| Which suggestions were authorized into operations; which rejected and why? |  |
| Can budget, professional support, backups and handovers sustain the next cycle? |  |
| How are open matters carried forward, owned and reviewed by date or trigger? |  |

Rehearse with actual reporting work or a clearly labelled de-identified scenario. Do not publish test facts/commitments to real investors; rehearsal does not discharge actual duties.

Official links in the companion article provide rule examples and checking sources. Establish company-specific rules, status, deadlines and professional conclusions in this table; the template itself is not a completed applicability determination.