https://www.taxtmi.com/article/detailed?id=8097 The Director's Report must be based on standalone financial statements and contain prescribed disclosures: annual return extract, board meetings, Directors' Responsibility Statement, auditor reported frauds, independent director declarations, director appointment and remuneration policy where applicable, board responses to audit qualifications, particulars under section 186, related party contracts in Form AOC 2, state of affairs, reserve transfers, dividend recommendations, post year material changes, and mandatory disclosures on energy conservation, technology absorption, R&D, and foreign exchange. It must also address risk management, corporate social responsibility, board evaluation (where applicable), financial highlights, director/KMP changes, deposit compliance, significant regulatory orders, and internal financial control adequacy, with abridged rules for OPCs and Small Companies and additional SEBI listing disclosures. en-us Fri, 03 Aug 2018 07:32:11 +0530 Fri, 03 Aug 2018 07:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8097 The Director's Report must be based on standalone financial statements and contain prescribed disclosures: annual return extract, board meetings, Directors' Responsibility Statement, auditor reported frauds, independent director declarations, director appointment and remuneration policy where applicable, board responses to audit qualifications, particulars under section 186, related party contracts in Form AOC 2, state of affairs, reserve transfers, dividend recommendations, post year material changes, and mandatory disclosures on energy conservation, technology absorption, R&D, and foreign exchange. It must also address risk management, corporate social responsibility, board evaluation (where applicable), financial highlights, director/KMP changes, deposit compliance, significant regulatory orders, and internal financial control adequacy, with abridged rules for OPCs and Small Companies and additional SEBI listing disclosures. Articles Corporate Laws / IBC / SEBI Fri, 03 Aug 2018 07:32:11 +0530 https://www.taxtmi.com/article/detailed?id=8097