Common use of Preparation and Submission of Financial Results Clause in Contracts

Preparation and Submission of Financial Results. a. The financial results filed and published in compliance with this clause shall be prepared on the basis of accrual accounting policy and in accordance with uniform accounting practices adopted for all the periods. b. The company shall submit its quarterly, year to date and annual financial results to the stock exchange in the manner prescribed in this clause. c. The company has an option either to submit audited or unaudited quarterly and year to date financial results to the stock exchange within forty-five days of end of each quarter (other than the last quarter), subject to the following: i In case the company opts to submit unaudited financial results, they shall be subjected to limited review by the statutory auditors of the issuer (or in case of public sector undertakings, by any practicing Chartered Accountant) and such limited reviewed results (financial results accompanied by the limited review report) shall be submitted within forty- five days from the end of the quarter. ii In case the company opts to submit audited financial results, they shall be accompanied by the audit report. d. The company shall submit audited financial results for the entire financial year, within sixty days of the end of the financial year. The company shall also submit the audited financial results in respect of the last quarter alongwith the results for the entire financial year, with a note that the figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial year. e. If the company has subsidiaries :- i it may, in addition to submitting quarterly and year to date stand alone financial results to the stock exchange under item (c) i.e. within forty-five days of the end of the quarter, also submit quarterly and year to date consolidated financial results within forty-five days from the end of the quarter; and ii while submitting annual audited financial results prepared on stand-alone basis under item (d), it shall also submit annual audited consolidated financial results to the stock exchange within sixty days from the end of the financial year.

Preparation and Submission of Financial Results. a. The financial results filed and published in compliance with this clause shall be prepared on the basis of accrual accounting policy and in accordance with uniform accounting practices adopted for all the periods. b. . The company shall submit its quarterly, year to date and annual financial results to the stock exchange in the manner prescribed in this clause. c. . The company has an option either to submit audited or unaudited quarterly and year to date financial results to the stock exchange within forty-five days of end of each quarter (other than the last quarter), subject to the following: i In case the company issuer opts to submit unaudited financial results, they shall be subjected to limited review by the statutory auditors of the issuer (or in case of public sector undertakings, by any practicing Chartered Accountant) and such limited reviewed results (financial results accompanied by the limited review report) shall be submitted within forty- forty-five days from the end of the quarter. ii In case the company opts to submit audited financial results, they shall be accompanied by the audit report. d. . The company issuer shall submit audited financial results for the entire financial year, within sixty days of the end of the financial year. The company issuer shall also submit the audited financial results in respect of the last quarter alongwith the results for the entire financial year, with a note that the figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial year. e. year If the company has subsidiaries :subsidiaries, - i it may, in addition to submitting quarterly and year to date stand alone financial results to the stock exchange under item (c) i.e. within forty-five days of the end of the quarter, also submit quarterly and year to date consolidated financial results within forty-five days from the end of the quarter; and ii while submitting annual audited financial results prepared on stand-alone basis under item (d), it shall also submit annual audited consolidated financial results to the stock exchange within sixty days from the end of the financial year.

Preparation and Submission of Financial Results. a. a) The financial results filed and published in compliance with which this clause shall be prepared on the basis of accrual accounting policy and in accordance with uniform accounting practices adopted for all the periods. b. b) The company shall submit its quarterly, year to date and annual financial results to the stock exchange in the manner prescribed in this clause. c. The company has an option either to submit audited or unaudited quarterly and year to date financial results to the stock exchange within forty-five days of end of each quarter (other than the last quarter), subject to the following: i c) In case the company issuer opts to submit unaudited financial results, they shall be subjected to limited review by the statutory auditors of the issuer (or in case of public sector undertakings, by any practicing Chartered Accountant) and such limited reviewed results (financial results accompanied by the limited review report) shall be submitted within forty- forty-five days from the of end of the each quarter. ii In case the company opts to submit audited financial results, they shall be accompanied by the audit report. d. d) The company issuer shall submit audited financial results for the entire financial year, year within sixty days of from the end of the financial year. The company issuer shall also submit the audited financial results in respect of the last quarter alongwith the results for the entire financial year, with a note that the figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial year. e. e) If the company has subsidiaries :- i it subsidiaries, - (i) It may, in addition to submitting quarterly and year to date stand stand-alone financial results to the stock exchange under item (c) i.e. within forty-five days of the end of the quarter, also submit quarterly and sand year to date consolidated financial results within forty-five days from the end of the quarter; and ii while and” (ii) While submitting annual audited financial results prepared on stand-alone basis under item (d), it shall also submit annual audited consolidated financial results to the stock exchange within sixty days from the end of the financial year.

Preparation and Submission of Financial Results. a. a) The financial results filed and published in compliance with this clause shall be prepared on the basis of accrual accounting policy and in accordance with uniform accounting practices adopted for all the periods. b. b) The company Issuer shall submit its quarterly, year to date half yearly and annual financial results to the stock exchange Stock Exchange in the manner prescribed in this clause. c. c) The company Issuer has an option either to submit audited or unaudited quarterly and year to date half yearly financial results to the stock exchange Stock Exchange within forty-five days of end of each quarter (other than the last quarter)first half year, subject to the following: i : (i) In case the issuer company opts to submit unaudited financial results, they shall be subjected to limited review by the statutory auditors of the issuer (or in case of public sector undertakings, by any practicing Chartered Accountant) and such limited reviewed results (financial results accompanied by the limited review report) shall be submitted within forty- five days from the end of the quarter. ii half year. (ii) In case the company Issuer opts to submit audited financial results, they shall be accompanied by the audit report. d. d) The company issuer shall submit audited financial results for the entire financial year, within sixty days of the end of the financial year. The company issuer shall also submit the audited financial results in respect of the last quarter half year alongwith the results for the entire financial year, with a note that the figures of last quarter are year is the balancing figures figure between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial previous half year. e. e) If the company Issuer has subsidiaries :- i subsidiaries, - (i) it may, in addition to submitting quarterly and year to date half yearly stand alone financial results to the stock exchange Stock Exchange under item (cd) i.e. within forty-five days of the end of the quarterhalf year, also submit quarterly and year to date half yearly consolidated financial results within forty-five days from the end of the quarterhalf year; and ii and (ii) while submitting annual audited financial results prepared on stand-stand- alone basis under item (d), it shall also submit annual audited consolidated financial results to the stock exchange Stock Exchange within sixty days from the end of the financial year. f) As a part of its audited or unaudited financial results for the half year, the Issuer shall also submit by way of a note, a statement of assets and liabilities as at the end of the half-year. However, when an Issuer opts to submit un-audited financial results for the last half of the financial year, it shall, submit a statement of assets and liabilities as at the end of the financial year only along with the audited financial results for the entire financial year, as soon as they are approved by the Board. g) The financial results covered under this sub-clause shall be submitted to the Stock Exchange within fifteen minutes of conclusion of the meeting of the Board or Committee in which they were approved pursuant to sub- clause (II), through such mode as may be specified by the Stock Exchange. h) In case the Issuer has subsidiaries and it opts to submit consolidated financial results as mentioned at (e) above, it may submit the consolidated financials as per the International Financial Reporting Standards (IFRS) notified by the International Accounting Standards Board.

Preparation and Submission of Financial Results. a. The financial results filed and published in compliance with this clause shall be prepared on the basis of accrual accounting policy and in accordance with uniform accounting practices adopted for all the periods. b. The company shall submit its quarterly, year to date and annual financial results to the stock exchange in the manner prescribed in this clause. c. The company has an option either to submit audited or unaudited quarterly and year to date financial results to the stock exchange within forty-five days of end of each quarter (other than the last quarter), subject to the following: i In case the company opts to submit unaudited financial results, they shall be subjected to limited review by the statutory auditors of the issuer (or in case of public sector undertakings, by any practicing Chartered Accountant) and such limited reviewed results (financial results accompanied by the limited review report) shall be submitted within forty- forty-five days from the end of the quarter. ii In case the company opts to submit audited financial results, they shall be accompanied by the audit report.. 1 Inserted pursuant to SEBI circular no. CIR/ CFD/ DIL/ 11/ 2012 dated August 29, 2012 d. The company shall submit audited financial results for the entire financial year, within sixty days of the end of the financial year. The company shall also submit the audited financial results in respect of the last quarter alongwith the results for the entire financial year, with a note that the figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial year. e. If the company has subsidiaries :- i it may, in addition to submitting quarterly and year to date stand alone financial results to the stock exchange under item (c) i.e. within forty-five days of the end of the quarter, also submit quarterly and year to date consolidated financial results within forty-five days from the end of the quarter; and ii while submitting annual audited financial results prepared on stand-alone basis under item (d), it shall also submit annual audited consolidated financial results to the stock exchange within sixty days from the end of the financial year.

Preparation and Submission of Financial Results. a. The financial results filed and published in compliance with this clause shall be prepared on the basis of accrual accounting policy and in accordance with uniform accounting practices adopted for all the periods. b. The company shall submit its quarterly, year to date and annual financial results to the stock exchange in the manner prescribed in this clause. c. The company has an option either to submit audited or unaudited quarterly and year to date financial results to the stock exchange within forty-five days of end of each quarter (other than the last quarter), subject to the following: i In case the company opts to submit unaudited financial results, they shall be subjected to limited review by the statutory auditors of the issuer (or in case of public sector undertakings, by any practicing Chartered Accountant) and such limited reviewed results (financial results accompanied by the limited review report) shall be submitted within forty- forty-five days from the end of the quarter. ii In case the company opts to submit audited financial results, they shall be accompanied by the audit report.. 1 Inserted pursuant to SEBI circular no. CIR/ CFD/ DIL/ 11/ 2012 dated August 29, 2012 d. The company shall submit audited financial results for the entire financial year, within sixty days of the end of the financial year. The company shall also submit the audited financial results in respect of the last quarter alongwith the results for the entire financial year, with a note that the figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial year. e. If the company has subsidiaries :- i it may, in addition to submitting quarterly and year to date stand alone financial results to the stock exchange under item (c) i.e. within forty-five days of the end of the quarter, also submit quarterly and year to date consolidated financial results within forty-five days from the end of the quarter; and ii while submitting annual audited financial results prepared on stand-alone basis under item (d), it shall also submit annual audited consolidated financial results to the stock exchange within sixty days from the end of the financial year.and

Preparation and Submission of Financial Results. a. The financial results filed and published in compliance with this clause shall be prepared on the basis of accrual accounting policy and in accordance with uniform accounting practices adopted for all the periods. b. The company shall submit its quarterly, year to date and annual financial results to the stock exchange in the manner prescribed in this clause. c. The company has an option either to submit audited or unaudited quarterly and year to date financial results to the stock exchange within forty-five days of end of each quarter (other than the last quarter), subject to the following: i In case the company opts to submit unaudited financial results, they shall be subjected to limited review by the statutory auditors of the issuer (or in case of public sector undertakings, by any practicing Chartered Accountant) and such limited reviewed results (financial results accompanied by the limited review report) shall be submitted within forty- five days from the end of the quarter. ii In case the company opts to submit audited financial results, they shall be accompanied by the audit report. d. The company shall submit audited financial results for the entire financial year, within sixty days of the end of the financial year. The company shall also submit the audited financial results in respect of the last quarter alongwith the results for the entire financial year, with a note that the figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial year. e. If the company has subsidiaries :- i it may, in addition to submitting quarterly and year to date stand alone financial results to the stock exchange under item (c) i.e. within forty-five days of the end of the quarter, also submit quarterly and year to date consolidated financial results within forty-five days from the end of the quarter; and ii while submitting annual audited financial results prepared on stand-alone basis under item (d), it shall also submit annual audited consolidated financial results to the stock exchange within sixty days from the end of the financial year.and

Preparation and Submission of Financial Results. a. a) The financial results filed and published in compliance with this clause shall be prepared on the basis of accrual accounting policy and in accordance with uniform accounting practices adopted for all the periods. b. b) The company Issuer shall submit its quarterly, year to date half yearly and annual financial results to the stock exchange Stock Exchange in the manner prescribed in this clause. c. c) The company Issuer has an option either to submit audited or unaudited quarterly and year to date half yearly financial results to the stock exchange Stock Exchange within forty-five days of end of each quarter (other than the last quarter)first half year, subject to the following: i : (i) In case the company issuer opts to submit unaudited financial results, they shall be subjected to limited review by the statutory auditors of the issuer (or in case of public sector undertakings, by any practicing Chartered Accountant) and such limited reviewed results (financial results accompanied by the limited review report) shall be submitted within forty- forty-five days from the end of the quarter. ii half year. (ii) In case the company Issuer opts to submit audited financial results, they shall be accompanied by the audit report. d. d) The company issuer shall submit audited financial results for the entire financial year, within sixty days of the end of the financial year. The company issuer shall also submit the audited financial results in respect of the last quarter half year alongwith the results for the entire financial year, with a note that the figures of last quarter are year is the balancing figures figure between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial previous half year. e. e) If the company Issuer has subsidiaries :- i subsidiaries, - (i) it may, in addition to submitting quarterly and year to date half yearly stand alone financial results to the stock exchange Stock Exchange under item (c) i.e. within forty-five days of the end of the quarterhalf year, also submit quarterly and year to date half yearly consolidated financial results within forty-five days from the end of the quarterhalf year; and ii and (ii) while submitting annual audited financial results prepared on stand-stand- alone basis under item (d), it shall also submit annual audited consolidated financial results to the stock exchange Stock Exchange within sixty days from the end of the financial year. f) As a part of its audited or unaudited financial results for the half year, the Issuer shall also submit by way of a note, a statement of assets and liabilities as at the end of the half-year. However, when an Issuer opts to submit un-audited financial results for the last half of the financial year, it shall, submit a statement of assets and liabilities as at the end of the financial year only along with the audited financial results for the entire financial year, as soon as they are approved by the Board. g) The financial results covered under this sub-clause shall be submitted to the Stock Exchange within fifteen minutes of conclusion of the meeting of the Board or Committee in which they were approved pursuant to sub-clause (II), through such mode as may be specified by the Stock Exchange. h) In case the Issuer has subsidiaries and it opts to submit consolidated financial results as mentioned at (e) above, it may submit the consolidated financials as per the International Financial Reporting Standards (IFRS) notified by the International Accounting Standards Board.

Preparation and Submission of Financial Results. a. The financial results filed and published in compliance with this clause shall be prepared on the basis of accrual accounting policy and in accordance with uniform accounting practices adopted for all the periods. b. The company Company shall submit its quarterly, year to date half yearly and annual financial results to the stock exchange in the manner prescribed in this clauseStock Exchange. c. The company Company has an option either to submit audited or unaudited quarterly and year to date half yearly financial results to the stock exchange Stock Exchange within forty-five days of end of each quarter (other than the last quarter)first half year, subject to the following: i : (i) In case the company Company opts to submit unaudited financial results, they shall be subjected to limited review by the statutory auditors of the issuer Company (or in case of public sector undertakings, by any practicing Chartered Accountant) and such limited reviewed results (financial results accompanied by the limited review report) shall be submitted within forty- five days from the end of the quarter. ii half year. (ii) In case the company Company opts to submit audited financial results, they shall be accompanied by the audit report. d. The company Company shall submit audited financial results for the entire financial year, within sixty days of the end of the financial year. The company Company shall also submit the audited financial results in respect of the last quarter alongwith half year along with the results for the entire financial year, with a note that the figures of last quarter are year is the balancing figures figure between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial previous half year. e. If the company Company has subsidiaries :- i subsidiaries, - (i) it may, in addition to submitting quarterly and year to date half yearly stand alone financial results to the stock exchange Stock Exchange under item (c) i.e. within forty-five days of the end of the quarterhalf year, also submit quarterly and year to date half yearly consolidated financial results within forty-five days from the end of the quarterhalf year; and ii and (ii) while submitting annual audited financial results prepared on stand-alone standalone basis under item (d), it shall also submit annual audited consolidated financial results to the stock exchange Stock Exchange within sixty days from the end of the financial year. f. As a part of its audited or unaudited financial results for the half year, the Company shall also submit by way of a note, a statement of assets and liabilities as at the end of the half-year. However, when an Company opts to submit un- audited financial results for the last half of the financial year, it shall, submit a statement of assets and liabilities as at the end of the financial year only along with the audited financial results for the entire financial year, as soon as they are approved by the Board. g. The financial results covered under this sub-clause shall be submitted to the Stock Exchange within fifteen minutes of conclusion of the meeting of the Board or Committee in which they were approved pursuant to sub-clause (II), through such mode as may be specified by the Stock Exchange. h. In case the Company has subsidiaries and it opts to submit consolidated financial results as mentioned at (e) above, it may submit the consolidated financials as per the International Financial Reporting Standards (IFRS) notified by the International Accounting Standards Board.