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of <h1>Issuing companies must submit quarterly fund utilization certificates and publish financial results per listing conditions.</h1> Issuing companies are required to provide a certificate from their statutory auditor or a Chartered Accountant to the Overseas Custodian Bank and Domestic Depository. This certificate should detail the utilization of funds and any deviations from the projected fund utilization stated in the prospectus, if applicable, on a quarterly basis. Additionally, these details must be published in an English language newspaper with wide circulation in India. The quarterly audited financial results must also be prepared and published according to the specified listing conditions.
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