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of <h1>SEBI Amends Clause 41: Quarterly Unaudited Financials, Segment Reporting Mandatory; New Disclosure Rules for Companies.</h1> The Securities and Exchange Board of India (SEBI) has amended Clause 41 of the Listing Agreement, requiring companies to provide quarterly unaudited financial results in a new format if they use functional classification of expenditure. Companies must disclose audit qualifications with explanatory statements in their audited financial results. Additionally, segment reporting under Accounting Standard-17 is mandatory from April 1, 2001. Companies must provide segment information for quarters ending on or after September 30, 2001. Exchanges must incorporate these amendments and ensure compliance. The circular also outlines detailed reporting requirements for financial results, including disclosures on material events and changes in accounting practices.
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