Quarterly financial disclosure requirement mandates revised reporting formats and prompt disclosure of reasons for delayed financial results. Issuers of listed non convertible securities must file quarterly financial results in revised formats reflecting Schedule III profit and loss items and security details for secured debt; half yearly statements of assets and liabilities and cash flows (indirect method) are required with current and corresponding period columns, and entities must disclose reasons for any delayed or non submission of results to stock exchanges within one working day.
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Provisions expressly mentioned in the judgment/order text.
Quarterly financial disclosure requirement mandates revised reporting formats and prompt disclosure of reasons for delayed financial results.
Issuers of listed non convertible securities must file quarterly financial results in revised formats reflecting Schedule III profit and loss items and security details for secured debt; half yearly statements of assets and liabilities and cash flows (indirect method) are required with current and corresponding period columns, and entities must disclose reasons for any delayed or non submission of results to stock exchanges within one working day.
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