Format for financial results for listed entities which have listed their debt securities and/or non-cumulative redeemable preference shares

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....y financial results shall be presented in the format prescribed at Annexure I for companies other than banks and Non-Banking Financial Companies (NBFCs) b) The half yearly financial results shall be presented in the format prescribed at Annexure II for Banks and NBFCs. c) Manufacturing, trading and service companies, which have followed functional (secondary) classification of expenditure in the annual profit and loss account published in the most recent annual report or which proposed to follow such classification for the current financial year may furnish the half-yearly financial results in the alternative format given in Annexure III (i.e. alternative format) . However it may be noted that the alternative format can be used only if such format is used consistently from the first half-year of the financial year. d) The limited review report shall be presented in the format prescribed at Annexure IV for companies other than banks and NBFCs e) The limited review report shall be presented in the format prescribed at Annexure V for Banks and NBFCs. f) Annual audited financial results shall be in the format as is applicable to half yearly financial results. 4. Re....

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....bsp;         9. Tax expense           10. Net Profit (+)/ Loss (-) from Ordinary Activities after tax (7-8)           11. Extraordinary Items (net of tax expense Rs. _________)           12. Net Profit(+)/ Loss(-) for the period (9-10)           13. Paid-up equity share capital (Face Value of the Share shall be indicated)           14. Paid up Debt Capital           15. Reserves excluding Revaluation Reserves as per balance sheet of previous accounting year           16. Debenture Redemption Reserve           17. Earnings Per Share (EPS)           18. Debt Equity Ratio           19. Debt Service Coverage Ratio           20. Interest Service Coverage Ratio     &nbsp....

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....; 12. Net Profit(+)/ Loss(-) from Ordinary Activities after tax (10-11)           13. Extraordinary items (net of tax expense)           14. Net Profit (+)/ Loss (-) for the period (12-13)           15. Paid-up equity share capital (Face Value of the Share shall be indicated)           16. Reserves excluding Revaluation Reserves (as per balance sheet of previous accounting year)           17. Analytical Ratios           (i) Capital Adequacy Ratio           (ii) Earnings Per Share (EPS)           18) NPA Ratios           a) Gross/Net NPA           b) % of Gross/Net NPA           c) Return on Assets             *strike off whichever is not applicable Notes (as per....

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....bsp;         11 Other Income             12 Profit (+)/Loss (-) from Ordinary Activities before tax (10-11)             13 Tax Expenses             14 Net Profit (+)/ Loss (-) from Ordinary Activities after tax (12-13)             15 Extraordinary items (net of tax expense)             16 Profit (+)/Loss(-) for the period(14-15)             17. Paid-up equity share capital (Face Value of the Share shall be indicated)             18. Paid up Debt Capital             19. Reserves excluding Revaluation Reserves as per balance sheet of previous accounting year             20. Debenture Redemption Reserve             21. Earnings Per Share (EPS) &nb....

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....misstatement. For XYZ & Co. Chartered Accountants Signature (Name of the member signing the audit report) (Designation)^1 (Membership Number) Place of signature Date   __________ 1 Partner or proprietor, as the case may be.   Annexure V Format for the limited review report for Banks and NBFCs Review Report to ......................... We have reviewed the accompanying statement of unaudited financial results of ___________(Name of the Company) for the period ended ____. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2400, Engagements to Review Financial Statements issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to finan....