Salient features disclosure permits sending summary annual account statements instead of full reports, with full reports provided on request. Amendment to Clause 32 permits listed companies to send a statement containing the salient features of the Balance Sheet, Profit and Loss Account and Auditors' Report to each shareholder instead of the full annual report, provided that the company shall send the complete Balance Sheet, Profit & Loss Account and Auditors' Report to any shareholder who submits a written request; other Clause 32 disclosure requirements remain unchanged and the amendment is effective immediately.