Revised reporting formats require issuers of listed nonconvertible securities to use specified audit and limited review templates and file quarterly results. The circular mandates adoption of standardised limited review and audit report formats for issuers of listed nonconvertible securities pursuant to amendments requiring quarterly financial results including balance sheet and cash flow disclosures; it provides six annexed templates for various entity types (including separate templates for banks, NBFCs, and consolidated results), makes the revision effective immediately, supersedes prior circulars for such issuers, and requires stock exchanges to notify and disseminate the formats.
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Provisions expressly mentioned in the judgment/order text.
Revised reporting formats require issuers of listed nonconvertible securities to use specified audit and limited review templates and file quarterly results.
The circular mandates adoption of standardised limited review and audit report formats for issuers of listed nonconvertible securities pursuant to amendments requiring quarterly financial results including balance sheet and cash flow disclosures; it provides six annexed templates for various entity types (including separate templates for banks, NBFCs, and consolidated results), makes the revision effective immediately, supersedes prior circulars for such issuers, and requires stock exchanges to notify and disseminate the formats.
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