Common use of Formats Clause in Contracts

Formats. a) The half yearly financial results shall be in the format given in Annexure I. b) Issuers engaged in manufacturing, trading and service, which have followed functional (secondary) classification of expenditure in the annual profit and loss account published in the most recent annual report or which proposed to follow such classification for the current financial year, may furnish half yearly financial results in the alternative format given in Annexure II. The alternative format can be used only if such format is used consistently from the first half year of the financial year. c) Consolidated financial results shall be in the same format as is applicable to stand-alone financial results. Additionally, details relating to minority interest, share of associates and other related items shall be separately given as additional row items. d) Annual audited financial results shall be in the format as is applicable to half yearly financial results. e) If the Issuer has more than one reportable primary segment in terms of Accounting Standard 17 (AS 17 – Segment Reporting) issued by ICAI/ Company (Accounting Standards) Rules, 2006, it shall also submit half yearly or annual segment information as part of financial results in the format given in Annexure III. f) Limited review reports shall be given by auditors in the format given in Annexure IV (including those using the alternative format of financial results). g) In case of audited financial reports, the audit report shall be given in the format given in Annexure V for companies (including those using the alternative format of financial results). h) Disclosure of Balance Sheet items as per (I) (f) shall be in the format specified in Annexure VI drawn from Schedule VI of the Companies Act, or its equivalent formats in other statutes, as applicable

Formats. a) The a. Detailed half yearly financial results shall may be given in the format given in Annexure I. b) Issuers b. Companies engaged in manufacturing, trading and service, which have followed functional (secondary) classification of expenditure in the annual profit and loss account published in the most recent annual report or which proposed to follow such classification for the current financial year, may furnish half yearly financial results in the alternative format given in Annexure II. The alternative format can be used only if such format is used consistently from the first half year of the financial year. c) c. Consolidated financial results shall be in the same format as is applicable to stand-stand- alone financial results. Additionally, details relating to minority interest, share of associates and other related items shall be separately given as additional row items. d) d. Annual audited financial results shall be in the format as is applicable to half yearly financial results. e) e. If the Issuer Company has more than one reportable primary segment in terms of Accounting Standard 17 (AS 17 – Segment Reporting) issued by ICAI/ Company (Accounting Standards) Rules, 2006, it shall also submit half yearly or annual segment information as part of financial results in the format given in Annexure III. f) f. Limited review reports shall be given by auditors in the format given in Annexure IV (including those using the alternative format of financial results). g) g. In case of audited financial reports, the audit report shall be given in the format given in Annexure V for companies (including those using the alternative format of financial results). h) h. Disclosure of Balance Sheet items as per (I) (f) shall be in the format specified in Annexure VI drawn from Schedule VI VII of the Companies Act, or its equivalent formats in other statutes, as applicable. Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* (a) Net Sales/Income from Operations (b) Other Operating Income 2. Expenditure a. Increase/decrease in stock in trade and work in progress b. Consumption of raw materials c. Purchase of traded goods d. Employees cost e. Depreciation f. Other expenditure g. Total (Any item exceeding 10% of the total expenditure to be shown