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Revised Formats for filing Financial information - SEBI - SEBI/HO/DDHS/CIR/2021/0000000637

Extract

..... formation and limited review report. Formats for filing financial information: A. Formats for Standalone financial results on a quarterly basis and Standalone and consolidated financial results on an annual basis (to be submitted to Stock Exchanges and placed on listed entity’s website - regulations 52(1) and (2) of the Listing Regulations): a) Content: Financial results shall contain the items mentioned in the Statement of Profit and Loss (excluding notes and detailed sub-classification) as prescribed in Schedule III of the Companies Act, 2013 and the extent and nature of security created and maintained in case of secured non-convertible debt securities, details of which are required as per regulation 54(3) of Listing Regulations. b) .....

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Revised Formats for filing Financial information - SEBI

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..... d/mm/yyyy Audited/ Unaudited* Audited/ Unaudited* *Specify whether figures are audited or unaudited In case the listed entity does not have corresponding statement of assets and liabilities for the half year ended September 2020, the column on corresponding figures will not be applicable. C. Format for Statement of cash flows on half yearly basis (to be submitted to Stock Exchanges and placed on listed entity’s website - regulation 52(2)(f) of the Listing Regulations): a) Content: The Statement of Cash Flows shall be prepared under the indirect method as prescribed in Accounting Standard-3/ Indian Accounting Standard 7, mandated under Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder or by the Institute .....

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Revised Formats for filing Financial information - SEBI

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..... the due date, the listed entity shall disclose detailed reasons for such delay to the stock exchanges within one working day of such decision. 5. Stock Exchanges are advised to bring the provisions of this circular to notice of the listed entities and disseminate it on their websites. The circular is issued in exercise of the powers conferred under section 11 (1) of the Securities and Exchange Board of India Act, 1992 read with regulations 52 and 101 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The circular is available on SEBI website at www.sebi.gov.in under the category 'Legal->Circulars'. Yours faithfully, Pradeep Ramakrishnan General Manager Department of Debt and Hybrid Securities +91-02 .....

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Revised Formats for filing Financial information - SEBI

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