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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>SEBI Makes Segment Reporting Voluntary for September 2001 Quarter Under Clause 41 of Listing Agreement.</h1> The Securities and Exchange Board of India (SEBI) issued a circular to stock exchanges regarding segment reporting in quarterly financial results under Clause 41 of the Listing Agreement. Initially, companies were required to provide segment-wise revenue, results, and capital employed starting from the quarter ending September 30, 2001. However, due to difficulties expressed by companies and Chambers of Commerce in meeting this requirement, SEBI decided to make segment reporting voluntary for the quarter ending September 30, 2001.