Ins. by Act 21 of 2015, s. 12 (w.e.f. 29-5-2015). — THE COMPANIES ACT, 2013

4. Ins. by Act 21 of 2015, s. 12 (w.e.f. 29-5-2015). (f) explanations or comments by the Board on every qualification, reservation or adverse remark or disclaimer made — (i) by the auditor in his report; and (ii) by the company secretary in practice in his secretarial audit report; (g) particulars of loans, guarantees or investments under section 186; (h) particulars of contracts or arrangements with related parties referred to in sub-section (1) of section 188 in the prescribed form; (i) the state of the company’s affairs; (j) the amounts, if any, which it proposes to carry to any reserves; (k) the amount, if any, which it recommends should be paid by way of dividend; (l) material changes and commitments, if any, affecting the financial position of the company which have occurred between the end of the financial year of the company to which the financial statements relate and the date of the report; (m) the conservation of energy, technology absorption, foreign exchange earnings and outgo, in such manner as may be prescribed; (n) a statement indicating development and implementation of a risk management policy for the company including identification therein of elements of risk, if any, which in the opinion of the Board may threaten the existence of the company; (o) the details about the policy developed and implemented by the company incorporate social responsibility initiatives taken during the year; (p) in case of a listed company and every other public company having such paid-up share capital as may be prescribed, a statement indicating the manner in which formal 1 [annual evaluation of the performance of the Board, its Committees and of individual directors has been made]; (q) such other matters as may be prescribed:

Section 4