Annual Report

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....rs after the annual general meeting.] (2) The annual report shall contain the following: (a) audited financial statements i.e. balance sheets, profit and loss accounts etc ^2[,and Statement on Impact of Audit Qualifications as stipulated in regulation 33(3)(d), if applicable;] (b) consolidated financial statements audited by its statutory auditors; (c) cash flow statement presented only under the indirect method as prescribed in Accounting Standard-3 or Indian Accounting Standard 7, 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; (d) directors report....

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....iness Responsibility and Sustainability Report Core shall comprise of such key performance indicators as may be specified by the Board from time to time; (iii) "value chain" for the listed entities shall be specified by the Board from time to time.] (3) The annual report shall contain any other disclosures specified in Companies Act, 2013 along with other requirements as specified in Schedule V of these regulations.   ************ NOTES:- 1 Substituted vide Notification No. SEBI/LAD-NRO/GN/2018/10 dated 09-05-2018 w.e.f. 01-04-2019 (applicable for Annual report filed for the year ended March 31, 2019 and thereafter) before it was read as,  "(1) The listed entity shall submit the annual repor....

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....iness responsibility reports on a voluntary basis in the format as specified." 8. Substituted vide Notification No. SEBI/LAD-NRO/GN/2023/131 dated 14-06-2023 w.e.f. 14-06-2023 before it was read as, "^7[(f) for the top one thousand listed entities based on market capitalization, a business responsibility report describing the initiatives taken by the listed entity from an environmental, social and governance perspective, in the format as specified by the Board from time to time: Provided that the requirement of submitting a business responsibility report shall be discontinued after the financial year 2021-22 and thereafter, with effect from the financial year 2022-23, the top one thousand listed entities based on market capitali....