Ind AS implementation: listed issuers receive transitional relaxations and must file Ind AS compliant comparative disclosures and reconciliations. Listed entities with listed debt or non cumulative redeemable preference shares must publish half yearly and annual financial results in the Schedule III formats for periods ending after December 31, 2016, except as otherwise required for banking and insurance. Entities adopting Ind AS must file Ind AS compliant comparative financials, are granted specified transitional relaxations for the first half year of adoption, and must provide reconciliations of equity and net profit/loss as required by Ind AS 101.