Dear All,
Vide notification dated September 07, 2021, Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015 (‘Listing Regulations’) were amended, inter-alia, mandating entities that have listed non-convertible securities to disclose financial results on a quarterly basis, including assets & liabilities and cash flows as well as requiring certain changes in the line items in the financial results.
Accordingly, the circular provides the revised formats for limited review report / audit report.
The formats are given in Annexures as appearing below and can be accessed at :
| Annexure | Format |
| Annex I | Limited Review Report for quarterly standalone financial results for entities other than Banks, NBFCs |
| Annex II | Limited Review Report for quarterly standalonefinancial results for Banks and NBFCs. |
| Annex III | Audit Report for quarterly standalone financial results for entities other than Banks, NBFCs |
| Annex IV | Audit Report for quarterly standalone financial results for Banks and NBFCs |
| Annex V | Audited Annual consolidated Financial Results for entities other than Banks, NBFCs Annex VI Audited Annual consolidated Financial Results for Banks and NBFCs |
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