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TMI BlogFormat for financial results for listed entities which have listed their debt securities and/or non-cumulative redeemable preference sharesX X X X Extracts X X X X X X X X Extracts X X X X ..... ormats: a) The half yearly financial results shall be presented in the format prescribed at Annexure I for companies other than banks and Non-Banking Financial Companies (NBFCs) b) The half yearly financial results shall be presented in the format prescribed at Annexure II for Banks and NBFCs. c) Manufacturing, trading and service companies, which have followed functional (secondary) classification of expenditure in the annual profit and loss account published in the most recent annual report or which proposed to follow such classification for the current financial year may furnish the half-yearly financial results in the alternative format given in Annexure III (i.e. alternative format) . However it may be noted that the alternative format can be used only if such format is used consistently from the first half-year of the financial year. d) The limited review report shall be presented in the format prescribed at Annexure IV for companies other than banks and NBFCs e) The limited review report shall be presented in the format prescribed at Annexure V for Banks and NBFCs. f) Annual audited financial results shall be in the format as is applicable to half yearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Other Income 5. Profit before Interest Exceptional Items (3+4) 6. Interest 7. Exceptional items 8. Profit (+)/ Loss (-) from Ordinary Activities before tax (3) - (4+5+6) 9. Tax expense 10. Net Profit (+)/ Loss (-) from Ordinary Activities after tax (7-8) 11. Extraordinary Items (net of tax expense Rs. _________) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Interest/disc. on advances/ bills (b) Income on investments (c) Interest on balances with Reserve Bank of India and other interbank funds (d) Others 2. Other Income 3. Total Income (1+2) 4. Interest Expended 5. Operating Expenses (i)+(ii) (i) Employees cost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Earnings Per Share (EPS) 18) NPA Ratios a) Gross/Net NPA b) % of Gross/Net NPA c) Return on Assets *strike off whichever is not applicable Notes (as per RBI requirements) 1. Employee cost under Operating expenses to include all forms of consideration given by the bank in Exchange for services rendered by employees. It should also include provisions for post-employment benefits such as gratuity, pension, other retirement benefits, etc. 2. Extraordinary items as defined in Accounting Standard 5 as income or expenses that arise from the ordinary activities of the enterprise and therefore, are not expected to recur frequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 Operating Profit before interest (3) (4+5+6) 8 Interest 9 Exceptional Items 10 Operating Profit after interest and Exceptional Items (7-8-9) 11 Other Income 12 Profit (+)/Loss (-) from Ordinary Activities before tax (10-11) 13 Tax Expenses 14 Net Profit (+)/ Loss (-) from Ordinary Activities after tax (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew Report to . We have reviewed the accompanying statement of unaudited financial results of _________(Name of the Company) for the period ended ______. This statement is the responsibility of the Company s management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2400, Engagements to Review Financial Statements issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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