Section 53 in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
53. Annual Report.
- The annual report of the listed entity shall contain disclosures as specified in Companies Act, 2013 along with the following:(a)audited financial statements i.e. balance sheets, profit and loss accounts etc[, and Statement on Impact of Audit Qualifications as stipulated in regulation 52(3)(a), if applicable;] [Substituted by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).](b)cash flow statement presented only under the indirect method as prescribed in Accounting Standard-3/ Indian Accounting Standard 7, mandated under Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder or by the Institute of Chartered Accountants of India, whichever is applicable;(c)auditors report;(d)directors report;(e)name of the debenture trustees with full contact details ;(f)related party disclosures as specified in Para A of Schedule V.
