Restated Financial Information definition

Restated Financial Information means Restated Financial Information of the Company comprising the Restated Statement of Assets and Liabilities as at 30 September 2021, 30 September 2020, 31 March 2021, 31 March 2020 and 31 March 2019, the Restated Statement of Profit and Loss (including other comprehensive income), the Restated Statement of Changes in Equity, the Restated Statement of Cash Flow for the period beginning 1 April 2021 to 30 September 2021 and 1 April 2020 to 30 September 2020 and for the years ended 31 March 2021, 31 March 2020 and 31 March 2019, the Summary Statement of Significant Accounting Policies and other explanatory information, as approved by the Board of Directors of the Company at their meeting held on November 8, 2021 prepared as per requirement of Section 26 of Part I of Chapter III of the Companies Act, 2013, The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended and The Guidance Note on Reports in Company Prospectuses (Revised 2019) issued by the Institute of Chartered Accountants of India, as amended from time to time;
Restated Financial Information means the restated consolidated financial information of the Company and subsidiaries, comprising of the restated consolidated statement of assets and liabilities as at and for the three month periods ended June 30, 2023 and for the financial years ended March 31, 2023, March 31, 2022 and March 31, 2021; the restated consolidated statements of profit and loss (including other comprehensive income); the restated consolidated statement of changes in equity and the restated consolidated statement of cash flows for the three month periods ended June 30, 2023 and for the financial years ended Fiscals ended March 31, 2023, March 31, 2022 and March 31, 2021, the statement of material accounting policies, and other explanatory information prepared in terms of the requirements of Section 26 of Part I of Chapter III of the Companies Act, the SEBI ICDR Regulations and the Guidance Note on “Reports in Company Prospectuses (Revised 2019)” issued by the Institute of Chartered Accountants of India, as amended from time to time;
Restated Financial Information means the restated financial information of the Company and the Subsidiary as of and for the financial years ended March 31, 2023, March 31, 2022 and March 31, 2021, comprising: (i) the restated consolidated statement of assets and liabilities as at March 31, 2023, the restated consolidated statement of profit and loss (including other comprehensive income), the restated consolidated statement of changes in equity and the restated consolidated statement of cash flows for the year ended March 31, 2023; (ii) the restated standalone statement of assets and liabilities as at March 31, 2022 and March 31, 2021, the restated standalone statement of profit and loss (including other comprehensive income), the restated standalone statement of changes in equity and the restated standalone statement of cash flows for each of the years ended March 31, 2022 and March 31, 2021; and (iii) the restated statement of significant accounting policies, notes and other explanatory information, each prepared in accordance with the requirements of Section 26 of Part I of Chapter III of the Companies Act, and restated in accordance with the SEBI ICDR Regulations and the Guidance Note on Reports in Company Prospectuses (Revised 2019) issued by the ICAI, each as amended from time to time. Accordingly, the references torestated financial statements” in the relevant sections of the Offer Agreement stand modified to this extent.

Examples of Restated Financial Information in a sentence

  • Further, there is no inconsistency between the Audited Financial Statements referred to in this Section 3.27 and the Restated Financial Information referred to in the Section 3.26 above, except to the extent caused only by and due to the restatement in accordance with the requirements of the ICDR Regulations and as described in the notes to restatement in the restated financial information.


More Definitions of Restated Financial Information

Restated Financial Information means the restated financial information of our Company, comprising the restated summary statement of assets and liabilities as at September 30, 2023, September 30, 2022, March 31, 2023, March 31, 2022 and March 31, 2021 and the restated summary statement of profit and loss (including other comprehensive income), cash flow statement and changes in equity for the six month period ended September 30, 2023 and September 30, 2022, and the financial years ended March, 31, 2023, March, 31, 2022 and March 31, 2021 of the Company together with the summary statement of significant accounting policies, and other explanatory information thereon, derived from the audited financial statements prepared in accordance with the Ind AS for the financial year ended March 31, 2023 and from the special purpose audited financial statements prepared in accordance with the Ind AS for financial years ended March 31, 2022 and March 31, 2021 and six months period ended September 30, 2023 and September 30, 2022, and, restated in accordance with the SEBI ICDR Regulations, Section 26 of Part I of Chapter III of the Companies Act, 2013 and the Guidance Note on “Reports in Company Prospectuses (Revised 2019)” issued by ICAI;
Restated Financial Information is defined in the fourth recital.

Related to Restated Financial Information

  • Required Financial Information means, with respect to the applicable Calculation Date, (i) the financial statements of the Consolidated Parties required to be delivered pursuant to Section 7.1(a) or (b) for the fiscal period or quarter ending as of such Calculation Date, and (ii) the certificate of an Executive Officer of the Borrower required by Section 7.1(c) to be delivered with the financial statements described in clause (i) above.

  • Annual Financial Information means annual financial information as such term is used in paragraph (b)(5)(i) of the Rule and specified in Section 3(a) of this Disclosure Agreement.

  • Company Financial Information As defined in Section 2(a)(ii).

  • Confidential commercial or financial information means any business information (other than trade secrets) which is exempt from the mandatory disclosure requirement of the Freedom of Information Act, 5 U.S.C. 552. Exemptions from mandatory disclosure which may be applicable to business information contained in proposals include exemption (4), which covers “commercial and financial information obtained from a person and privileged or confidential,” and exemption (9), which covers “geological and geophysical information, including maps, concerning wells.”

  • Financial Information has the meaning set forth in Section 4.6.

  • Commercial Information means information regarding the purchase and sale of goods and services, including, but not limited to, information regarding marketing strategy, production data, assessments of goods and services, mineral exploration records, and compilations of data regarding commercial activity.

  • Confidential commercial information means records provided to the govern- ment by a submitter that arguably contain material exempt from release under Exemption 4 of the Freedom of Information Act, 5 U.S.C. 552(b)(4), be- cause disclosure could reasonably be expected to cause substantial competi- tive harm.

  • Original Information means information that—

  • Supporting information means the experience and judgment of the filer and the experience or data of other insurers or organizations relied on by the filer, the interpretation of any statistical data relied on by the filer, description or methods used in making the rates and any other similar information required to be filed by the commissioner.

  • Informed Financial Consent means the medical provider advises you of any out-of-pocket costs before your admission. This is called Informed Financial Consent.

  • Staffing Information in relation to all persons identified on the Supplier's Provisional Supplier Personnel List or Supplier's Final Supplier Personnel List, as the case may be, such information as the Department may reasonably request (subject to all applicable provisions of the DPA), but including in an anonymised format: (a) their ages, dates of commencement of employment or engagement, gender and place of work; (b) details of whether they are employed, self employed contractors or consultants, agency workers or otherwise; (c) the identity of the employer or relevant contracting Party; (d) their relevant contractual notice periods and any other terms relating to termination of employment, including redundancy procedures, and redundancy payments; (e) their wages, salaries, bonuses and profit sharing arrangements as applicable; (f) details of other employment-related benefits, including (without limitation) medical insurance, life assurance, pension or other retirement benefit schemes, share option schemes and company car schedules applicable to them; (g) any outstanding or potential contractual, statutory or other liabilities in respect of such individuals (including in respect of personal injury claims); (h) details of any such individuals on long term sickness absence, parental leave, maternity leave or other authorised long term absence; (i) copies of all relevant documents and materials relating to such information, including copies of relevant Agreements of employment (or relevant standard Agreements if applied generally in respect of such employees); and (j) any other “employee liability information” as such term is defined in regulation 11 of the Employment Regulations;

  • Annual Information means the information specified in Section 3 hereof. “EMMA” shall mean the Electronic Municipal Market Access System

  • Accounting Information means (a) the annual audited consolidated financial statements of the Group and (b) the quarterly unaudited consolidated financial statements of the Group, each as provided or (as the context may require) to be provided to the Bank in accordance with clause 5.1.4;

  • Information has the meaning specified in Section 10.07.

  • Confidential Information Memorandum means the Confidential Information Memorandum of the Borrower dated March, 2004, delivered to the Lenders in connection with this Agreement.

  • Required Financial Statements has the meaning assigned to such term in Section 5.04(2).

  • Biometric information means any information, regardless of how it is captured, converted, stored, or shared, based on an individual’s biometric identifier used to identify an individual. Biometric information does not include information derived from items or procedures excluded under the definition of biometric identifiers.

  • Portfolio Information means confidential and proprietary information of the Fund, the Adviser or the Sub-Adviser that is received by a party hereto in connection with this Agreement, and information with regard to the portfolio holdings, investment activity and characteristics of the Fund.

  • Consolidated Financial Statements means, with respect to any Person, collectively, the consolidated financial statements and notes to those financial statements, of that Person and its Consolidated Subsidiaries prepared in accordance with GAAP.

  • Financing Information means (i) audited consolidated balance sheets and related statements of income, comprehensive income and cash flows of the Company and its Subsidiaries for the three most recently completed fiscal years ended at least 60 days prior to the Closing Date; (ii) unaudited interim consolidated balance sheets and related statements of income, comprehensive income and cash flows of the Company and its Subsidiaries for the fiscal quarter ended at least 60 days prior to the Closing Date (but excluding the fourth quarter of any fiscal year); and (iii) all other information regarding the Company and its Subsidiaries required by Regulation S-X and Regulation S-K under the Securities Act for an offering of securities of Parent on a registration statement filed with the SEC, in each case, of the type that would permit the Company’s independent auditors to deliver customary “comfort” (including customary “negative assurance” comfort) in connection with such offering which such auditors are prepared to provide upon completion of customary procedures.

  • Your Information means any information relating to you, your use of the EB Services, your Electronic Instructions, your Transactions and your Accounts, including any Personal Data you provide to us.3.3 ERP Linked Services.(a) The ERP Linked Services allow you to obtain information relating to your Accounts, provide Electronic Instructions to us via the ERP Platform and use such other features, facilities or functionalities as we shall make available from time to time.(b) You irrevocably and unconditionally authorise any User to sign up and activate the ERP Linked Services.3.4 Disclosure of Your Information. In addition to Clause 8.2 of Part A of these EB Services Terms and Conditions and Clause 2.1 of this Section, you acknowledge and agree that we and our officers, employees and agents are authorised to provide or disclose Your Information to any ERP Provider and/or its affiliates. You agree and acknowledge that we shall have no responsibility or liability or control over any ERP Provider’s disclosure, use or handling of Your Information.3.5 Use of the ERP Linked Services.(a) To use the ERP Linked Services, you must be a subscriber of the ERP Platform or have a valid licence from the ERP Provider to use its ERP Platform. You agree that you are solely responsible for all costs associated with your subscription to or licence of the ERP Platform and any infrastructure (including without limitation any equipment, software, network or communication facilities) required to support your use of the ERP Platform. We shall have no responsibility or liability for any act or omission of any ERP Provider.(b) It is your responsibility to at all times (i) comply with all guides, instructions and recommendations we provide to you from time to time in relation to the use of the ERP Linked Services; and (ii) assess the security arrangements relating to your access to and use of the ERP Linked Services to ensure that they are adequate to protect your interests.(c) You shall ensure that all Data and/or Electronic Instructions transmitted to us for or in connection with the ERP Linked Services is true, accurate and complete and you shall immediately inform us in writing of any errors, discrepancies or omissions. You must check all Data received by you on the ERP Platform in connection with the ERP Linked Services. If any such Data is incorrect or omit anything it should include, you should inform us in writing immediately.(d) You acknowledge that processing of any Electronic Instructions received via the ERP Linked Services is subject to successful receipt of such Electronic Instruction by us from the ERP Provider. We shall have no responsibility or liability where you submit any Electronic Instruction through the ERP Platform but such Electronic Instruction is not successfully received by us.(e) Receipt by us of any Electronic Instruction issued or purporting to be issued by you in connection with the ERP Linked Services will constitute full and unconditional authority to us to carry out or act upon that Electronic Instruction, and we shall not be bound to investigate or enquire as to the authenticity of any such Electronic Instruction unless we have received prior written notification from you which casts doubt on its validity.

  • Other Information has the meaning assigned to such term in Section 3.11(b).

  • Selected Consolidated Financial Data and "Capitalization" fairly present the information set forth therein on a basis consistent with that of the audited financial statements contained in the Registration Statement.

  • voting information means postal voting information and/or e-voting information 1.2 Other expressions used in these rules and in Schedule 7 to the NHS Act 2006 have the same meaning in these rules as in that Schedule.

  • Member Information means the share, deposit, loan account balances, or other information related to any member of a domestic credit union maintained in any form.