ASX recorded major CHESS-related amounts as an asset, a programme expense and a legal settlement. Adding them without separating accounting treatment would materially misstate the FY2026 profit effect.
Anthony Attia wants to bring forward Australia’s move to next-business-day settlement. The proposal reopens the timing debate while ASX is addressing material infrastructure and governance weaknesses.
Release 2 Drop 3 is available in the industry test environment, building toward the planned 2029 settlement and register replacement. The immediate work is integration and exception testing across participants.