Fwd: SEBI Update

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CSReema Jain

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Nov 30, 2015, 5:29:02 AM11/30/15

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Dear Professional/ Stakeholder,

SEBI in order to enable investors to make well-informed investment decisions, timely, adequate and accurate disclosure of financial results on a periodical basis, has issued a Format for financial results for listed entities which have listed their debt securities and/or non-cumulative redeemable preference shares. Different formats have been prescribed for half yearly financial results for Companies, Banks & Non-Banking Financial Companies. Further, the limited review report shall also be presented in the prescribed format for companies other than banks and NBFCs. Regulation 52(3)(a) prescribes that the listed entity shall submit audit financial results along with and either Form A (for audit report with unmodified opinion) or Form B (for audit report with modified opinion). This circular shall come into force on December 01, 2015.

With Best Regards,

CS Reema Jain | Reema Jain & Associates | M: +91 9953299308 | Web : http://reemajainassociates.com/| Email: re...@reemajainassociates.com

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