Regulation 53 - Annual Report - Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

Annual Report. 53. 2 [ (1) ] The annual report of the listed entity shall contain disclosures as specified in Companies Act, 2013 along with the following: (a) audited financial statements i.e. balance sheets, profit and loss accounts etc [, and Statement on Impact of Audit Qualifications as stipulated in regulation 52(3)(a), if applicable;] 1 (b) cash flow statement presented only 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 of Chartered Accountants of India, whichever is applicable; (c) auditors report; (d) directors report; (e) name of the debenture trustees with full contact details ; (f) related party disclosures as specified in Para A of Schedule V. 3 [ (2) The listed entity shall submit to the stock exchange and the debenture trustee and publish on its website- (a) a copy of the annual report sent to the shareholders along with the notice of the annual general meeting, not later than the date of commencement of dispatch to its shareholders; and (b) in the event of any changes to the annual report, the revised copy along with the details and explanation for the changes, not later than 48 hours after the annual general meeting. ] ************* NOTES:- 1 Substituted for the symbol ; by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 , w.e.f. 01.04.2016 2. Numbered vide Notification No. SEBI/LAD-NRO/GN/2021/47 dated 07-09-2021 3. Inserted vide Notification No. SEBI/LAD-NRO/GN/2021/47 dated 07-09-2021