Schedule VI presentation: companies may use pre-revised format for IPO/FPO filings during transition; annual accounts must follow revised format. For IPO/FPO purposes during the transition to the revised Schedule VI, companies may present financial statements in the pre-revised Schedule VI format; beyond the transition period they must prepare and present accounts only in the revised Schedule VI format, and they must prepare and file Annual Accounts for the affected financial year as per the revised Schedule VI.