Annual Report

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..... .] (2) The annual report shall contain the following: (a) audited financial statements i.e. balance sheets, profit and loss accounts etc 2[,and Statement on Impact of Audit Qualifications as stipulated in regulation 33(3)(d), if applicable;] (b) consolidated financial statements audited by its statutory auditors; (c) cash flow statement presented only under the indirect method as prescribed in Accounting Standard-3 or Indian Accounting Standard 7, 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; (d) directors report; (e) management discussion and analysis report - either as a pa .....

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..... e Board from time to time; (iii) "value chain" for the listed entities shall be specified by the Board from time to time.] (3) The annual report shall contain any other disclosures specified in Companies Act, 2013 along with other requirements as specified in Schedule V of these regulations.   ************ NOTES:- 1 Substituted ibid, and applicable for Annual report filed for the year ended March 31, 2019 and thereafter. Prior to the substitution, sub-regulation (1) read as follows: "(1) The listed entity shall submit the annual report to the stock exchange within twenty one working days of it being approved and adopted in the annual general meeting as per the provisions of the Companies Act, 2013." 2 Substituted for the sym .....

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..... usand listed entities based on market capitalization, a business responsibility report describing the initiatives taken by the listed entity from an environmental, social and governance perspective, in the format as specified by the Board from time to time: Provided that the requirement of submitting a business responsibility report shall be discontinued after the financial year 2021-22 and thereafter, with effect from the financial year 2022-23, the top one thousand listed entities based on market capitalization shall submit a business responsibility and sustainability report in the format as specified by the Board from time to time: Provided further that even during the financial year 2021-22, the top one thousand listed entities may vo .....

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