Cash flow statement. (1) The issuer agrees to give cash flow statement along with the Balance Sheet and Profit and Loss Account. (2) The Cash Flow Statement will be prepared in accordance with the Accounting Standard on Cash Flow Statement (AS-3) issued by the Institute of Chartered Accountants of India, and the Cash Flow Statement shall be presented only under the Indirect Method as given in AS-3. (3) The statement shall be issued under the authority of the Board of Directors/Council of issuer of the issuer and shall be signed on behalf of the Board of Directors/Council in the manner provided for the authentication of Balance Sheet and Profit and Loss Account in Section 215 of the Companies Act, 1956.
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Sources: Listing Agreement, Listing Agreement