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TMI BlogFinancial resultsX X X X Extracts X X X X X X X X Extracts X X X X ..... 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) on a quarterly or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 20[:] 21[Provided that such listed entity in respect of which a resolution plan under section 31 of the Insolvency Code has been approved, shall disclose its financial results within ninety days from the end of the quarter in which such resolution plan was approved, except in case such resolution plan has been approved in the last quarter of a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g annual audited standalone financial results also submit annual audited consolidated financial results along with the audit report and 6[Statement on Impact of Audit Qualifications (applicable only] for audit report with modified opinion)7[:] 8[Provided further that, in case of audit reports with unmodified opinion(s), the listed entity shall furnish a declaration to that effect to the Stock Exchange(s) while publishing the annual audited financial results.] (e) The listed entity shall also submit the audited 9[or limited reviewed] financial results in respect of the last 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er.] (4) The applicable formats of the financial results and [Statement on Impact of Audit Qualifications (for audit report with modified opinion)]11 shall be in the manner as specified by the Board [***]12. (5) For the purpose of this regulation, any reference to "quarterly/quarter" in case of listed entity which has listed their specified securities on SME Exchange shall be respectively read as "half yearly/half year" and the requirement of submitting 'year-to-date' financial results shall not be applicable for a listed entity which has listed their 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form A (for audit report with unmodified opinion) or Form B (' by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, w.e.f. 01.04.2016 6 Substituted for 'either Form A (for audit report with unmodified opinion) or Form B (' by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, w.e.f. 01.04.2016 7 Substituted for the symbol '.' by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, w.e.f. 01.04.2016. 8 Inserted 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. 1.4.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Statement on Impact of Audit Qualifications (for audit report with modified opinion)]13 and the accompanying annual audit report submitted in terms of clause (d) of sub-regulation (3) shall be reviewed by the stock exchange(s) [***]14." 19. Inserted vide Notification No. SEBI/LAD-NRO/GN/2023/131 dated 14-06-2023 (shall come into force on the thirtieth day from the date of their publication in the Official Gazette) (Provided further that the amendment in regulation 3, sub-regulation X of these amendment regulations shall be applicable to the issuers whose public issues open on or after these regulations come into effect.) 20. Substituted vide Notification No. SEBI/LAD-NRO/GN/2024/218 dated 12-12-2024 w.e.f. 12-12-2024 before i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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