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    <title>Format on Statement of Deviation or Variation for proceeds of public issue, rights issue, preferential issue, Qualified Institutions Placement (QIP) etc.</title>
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    <description>Listed entities must submit a standardized Statement of Deviation or Variation in the Annex A format quarterly, describing deviations in use of proceeds and category-wise variations between projected and actual utilisation, reviewed by the audit committee (or Board if no audit committee), with committee comments and any auditor remarks filed with stock exchanges; disclosures are required until proceeds are fully utilised and must accompany quarterly financial results within prescribed timelines.</description>
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