TaxTMI 
TaxTMI 
Financial results
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.... 25 or Indian Accounting Standard 31 (AS 25/ Ind AS 34 - Interim Financial Reporting), as applicable, specified in Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder or as specified by the Institute of Chartered Accountants of India, whichever is applicable. (c) The standalone financial results and consolidated financial results shall be prepared as per Generally Accepted Accounting Principles in India: Provided that in addition to the above, the listed entity may also submit the financial results, as per the International Financial Reporting Standards notified by the International Accounting Standards Board. (d) The listed entity shall ensure that the limited review or audit reports....
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....ted to the stock exchange(s). (d) The annual audited financial results shall be approved by the board of directors of the listed entity and shall be signed in the manner specified in clause (b) of sub-regulation (2). (3) The listed entity shall submit the financial results in the following manner: (a) The listed entity shall submit quarterly and year-to-date standalone financial results to the stock exchange within forty-five days of end of each quarter, other than the last quarter ^20[:] ^21[Provided that such listed entity in respect of which a resolution plan under section 31 of the Insolvency Code has been approved, shall disclose its financial results within ninety days from the end of the quarter in....
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....e its annual audited financial results within 120 days from the end of such financial year:] Provided ^22[further] that if the listed entity has subsidiaries, it shall, while submitting annual audited standalone financial results also submit annual audited consolidated financial results along with the audit report and ^6[Statement on Impact of Audit Qualifications (applicable only] for audit report with modified opinion)^7[:] ^8[Provided further that, in case of audit reports with unmodified opinion(s), the listed entity shall furnish a declaration to that effect to the Stock Exchange(s) while publishing the annual audited financial results.] (e) The listed entity shall also submit the audited ^9[or limited review....
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....ve been disclosed in the offer document for the initial public offer, in accordance with the timeline specified in clause (a) or clause (d) of this sub-regulation, as the case may be, or within 21 days from the date of its listing, whichever is later.] (4) The applicable formats of the financial results and [Statement on Impact of Audit Qualifications (for audit report with modified opinion)]^11 shall be in the manner as specified by the Board [***]^12. (5) For the purpose of this regulation, any reference to "quarterly/quarter" in case of listed entity which has listed their specified securities on SME Exchange shall be respectively read as "half yearly/half year" and the requirement of submitting 'year-to-date' financial results sha....
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....bsequent year, it shall furnish comparable figures for the previous year in accordance with the option exercised for the current financial year." 4 Inserted by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, w.e.f. 01.04.2016. 5 Substituted for 'either Form A (for audit report with unmodified opinion) or Form B (' by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, w.e.f. 01.04.2016 6 Substituted for 'either Form A (for audit report with unmodified opinion) or Form B (' by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, w.e.f. 01.04.2016 7 Substituted for the symbol '.' by SEBI (Listing Obligations and Dis....
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....in Schedule VIII." 16 Inserted by the SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2018, w.e.f. 1.4.2019. 17. Inserted vide Notification No. SEBI/LAD-NRO/GN/2021/22 dated 05-05-2021 18. Omitted vide Notification No. SEBI/LAD-NRO/GN/2021/22 dated 05-05-2021 before it was read as, "(6) The [Statement on Impact of Audit Qualifications (for audit report with modified opinion)]^13 and the accompanying annual audit report submitted in terms of clause (d) of sub-regulation (3) shall be reviewed by the stock exchange(s) [***]^14." 19. Inserted vide Notification No. SEBI/LAD-NRO/GN/2023/131 dated 14-06-2023 (shall come into force on the thirtieth day from the date of their publication in ....