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Article (3) Preparation and Publication of Annual Audited Financial Statements

All Listed Companies shall disseminate and publish their annual audited financial statements no later than 60 days after the end of the financial year, prepared in accordance with the prevailing IFRS, in at least two local newspapers and shall simultaneously disseminate the same to the BSE.

The Listed Company shall publish, as a minimum requirement, the four primary financial statements; namely the balance sheet, income statement, cash flow statement and change in shareholders' equity statement.

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(1 Version)
 
Jan 1 2008 onwards
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