|
|
|
|
  |
| NOTICES |
|
| Notice No. |
|
20211019-24 |
|
Notice Date |
|
19 Oct 2021 |
|
| Category |
|
Circulars Listed Companies |
|
Segment |
|
Debt |
|
| Subject |
|
Revised Formats for Limited Review/ Audit Report for issuers of non-convertible securities |
|
| Attachments |
|
Revised formats for LR-AR for issuers of NCS.pdf ; |
|
| Content |
|
|
Dear Sir\Madam,
The Securities and Exchange Board of India (SEBI) has issued Circular No. SEBI/HO/DDHS/CIR/2021/0000000638 dated October 14, 2021 regarding revision in the Formats for Limited Review/ Audit Report for issuers of non-convertible securities.
SEBI vide notification dated September 07, 2021, Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015 had amended, inter-alia, mandating entities that have listed non-convertible securities to disclose financial results on a quarterly basis, including assets & liabilities and cash flows as well as requiring certain changes in the line items in the financial results. Accordingly, this circular provides the revised formats for limited review report / audit report.
The aforesaid circular is attached for reference.
All Listed companies are requested to take note and comply accordingly.
|
Abhijit Pai
Deputy General Manager
Listing Compliance
|
|
Shyam Bhagirath
Manager
Listing Compliance
|
October 19, 2021
|
|