Listed Entity shall submit a statement of assets and liabilities
This is important.
According to SEBI (LODR) (6th Amendment) Regulations, 2022, Regulation 52 got affected. Regulation 52 (2A) was added which said that the listed entity shall submit a statement of assets and liability and statement of cash flows as at the end of every half year, by way of a note, along with the financial results. Se
Existing Company which was previously not a Small and Medium Sized Company (SMC) and subsequently becomes a SMC, shall not be qualified for exemption
There is an important provision.
According to Rule 5 of Companies (Accounting Standards) Rules, 2021 "An existing company which was previously not a Small and Medium Sized Company (SMC) and subsequently becomes a SMC, shall not be qualified for exemption or relaxation in respect of Accounting Standards avaliable to a SMC until the company remains a SMC for two consecutive accounting periods."
Scope of Section 9 of Arbitration and Conciliation Act, 1996 Answered in a recent Judgment passed in July 2026 S.9 of Arbitration and Concil...