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    <description>The circular mandates standardized formats for publishing quarterly and annual financial results for listed entities, specifying separate annexures for companies other than banks, banks, and entities using an alternative functional expense classification, and prescribes segmental disclosures, half yearly assets and liabilities statements, newspaper publication extracts, and auditor report templates; it requires adherence to applicable Accounting Standards, Schedule III classifications, Ind AS comparative compliance, and filing of Form A/Form B for audit opinions.</description>
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