TMI BlogFinancial resultsX X X X Extracts X X X X X X X X Extracts X X X X ..... nting Standard 31 (AS 25/ Ind AS 34 Interim Financial Reporting), as applicable, specified in Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder or as specified by the Institute of Chartered Accountants of India, whichever is applicable. (c) The standalone financial results and consolidated financial results shall be prepared as per Generally Accepted Accounting Principles in India: Provided that in addition to the above, the listed entity may also submit the financial results, as per the International Financial Reporting Standards notified by the International Accounting Standards Board. (d) The listed entity shall ensure that the limited review or audit reports submitted to the stock exchange(s) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial results shall be approved by the board of directors of the listed entity and shall be signed in the manner specified in clause (b) of sub-regulation (2). (3) The listed entity shall submit the financial results in the following manner: (a) The listed entity shall submit quarterly and year-to-date standalone financial results to the stock exchange within forty-five days of end of each quarter, other than the last quarter. (b) In case the listed entity has subsidiaries, in addition to the requirement at clause (a) of sub-regulation (3), the listed entity 1 [shall] also submit quarterly/year-to-date consolidated financial results 2 [.] 3 [***] (c) The quarterly and year-to-date financial results may be either audited or u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quarter along-with the results for the entire financial year, with a note stating that the figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the published year-to-date figures upto the third quarter of the current financial year. (f) The listed entity shall also submit as part of its standalone or consolidated financial results for the half year, by way of a note, a statement of assets and liabilities as at the end of the half-year. 10 [(g) The listed entity shall also submit as part of its standalone and consolidated financial results for the half year, by way of a note, statement of cash flows for the half-year. (h) The listed entity shall ensure that, for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir specified securities on SME Exchange. (6) 18 [ **** ] (7) [***] 15 16 [(8) The statutory auditor of a listed entity shall undertake a limited review of the audit of all the entities/ companies whose accounts are to be consolidated with the listed entity as per AS 21 in accordance with guidelines issued by the Board on this matter.] ******** 1 Substituted for the word may by the SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2018, w.e.f. 1.4.2019. 2 Substituted ibid for the words subject to following: 3 Sub-clauses (i) and (ii) omitted by the SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2018, w.e.f. 1.4.2019. Prior to the omission, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 , w.e.f. 01.04.2016. 9 Inserted by the SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2018, w.e.f. 1.4.2019. 10 Inserted ibid. 11 Substituted for Form A (for audit report with unmodified opinion) Form B (for audit report with modified opinion) by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 , w.e.f. 01.04.2016 12 The words from time to time omitted by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 , w.e.f. 01.04.2016. 13 Substituted for Form B by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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