Amendment to the Listing Agreement

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....erly un-audited financial results: A. Alternative format for un-audited financial results: The manufacturing and trading/service companies which have followed functional (secondary) classification of expenditure in the annual profit and loss account in their most recent annual report may furnish un-audited financial results on a quarterly basis in the alternative format enclosed at Annexure I. B. Qualifications in Audit Reports: Companies shall be required to disclose the audit qualifications along with the audited financial results published under Clause 41 of the Listing Agreement in addition to the explanatory statement as to how audit qualifications in respect of the audited accounts of the previous accounting ye....

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....eriod commencing from July 01, 2001 (i.e. from July 01, 2001 to the end of the current quarter) in addition to the segment information for the current quarter. The Exchanges are advised to take note of the above clarifications regarding disclosure of segment information prescribed under Clause 41 of the Listing Agreement and ensure compliance by companies.   Yours faithfully, S RAVINDRAN General Manager Secondary Market Department Encl : as above Annexure I Alternative format of unaudited financial results for manufacturing and trading/service companies, which have followed functional (secondary) classification of expenditure in the annual profit  and loss account published in their most  recent ann....

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....          8.  Depreciation              9.  Operating Profit  after interest and  depreciation           10.  Other Income           11.  Profit (+)/Loss(-)  before tax           12.  Provision for taxation           13.  Net Profit (+)/Loss (-)           14.  Paid-up equity share capital           15.&nbs....

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....isclosed. Similar material event or transactions subsequent to the end of the quarter, the effect whereof is not reflected in the results for the quarter shall also be disclosed.    b.  All material non-recurring/abnormal income/gain and expenditure/loss and effect of all changes in accounting practices affecting the profits materially must be disclosed separately.    c.  In case of companies whose revenues are subject to material seasonal variations, they shall disclose the seasonal nature of their activities and may also supplement their unaudited financial results with information for 12 month periods ended at the interim date (last day of the quarter) for the current and preceding years on....