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    <title>Amendments to the Equity Listing Agreement – Formats for Disclosure of Financial Results</title>
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    <description>SEBI has substituted formats under Clause 41 of the Listing Agreement to align interim financial result disclosures with the Revised Schedule VI, prescribing line items and presentation for standalone and consolidated unaudited/audited results, a Part II for shareholding and investor complaints, and a specified statement of assets and liabilities. The amendments require detailed expense classification, disclosure of exceptional and discontinuing operations, EPS presentation, and specified asset and liability groupings; exchanges must incorporate these formats into Listing Agreements and apply them to filings made after the circular.</description>
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