How to Draft DIRECTORS’ REPORT under the Companies Act, 2013 & Allied Regulations

Division 1

Contents of Board’s Report

Chapter 1      Board’s Report — An Introduction

Chapter 2      Disclosures pursuant to the Companies Act, 2013

Chapter 3      Disclosure pursuant to the Listing Agreement of Stock Exchanges

Chapter 4      Disclosure pursuant to Employee Stock Option and Employee Stock Purchase Schemes

Chapter 5      Supplemental Disclosures by Producer Companies

Chapter 6      Disclosures Pursuant to Directions of Reserve Bank of India

Chapter 7      Disclosures pursuant to National Housing Bank Directions

Chapter 8      Other Disclosures

Chapter 9      Secretarial Audit Report

Chapter 10    Cost Audit Report

Chapter 11    Explanations in the Board’s Report in response to Auditors’ Qualification

Chapter 12    Information on Accounts

Chapter 13    Approval of the Board’s Report

Chapter 14    Signing and Dating of the Board’s Report

Chapter 15    Collective Responsibility of the Board

Chapter 16    Filing of the Board’s Report

Chapter 17    Right of members to receive copies of Financial Statement, Board’s Report, etc.

Chapter 18    Voluntary revision of the Financial Statements and Board’s Report

Chapter 19    Liabilities

Division 2

Board Report of Corporates

Chapter 20    Dabur India Limited

Chapter 21    Maruti Suzuki India Limited

Division 3

Appendices

Appendix 1   Extract of Annual Return

Appendix 2   Declaration by Independent Directors

Appendix 3   Register of loans, guarantees, security and acquisition made by the company

Appendix 4   Form for disclosure of particulars of contracts/ arrangements entered into by the company with related parties referred to in sub-section (1) of section 188

Appendix 5   Format for the Annual Report on CSR Activities to be included in the Board’s Report

Appendix 6   Statement containing salient features of the financial statement of Subsidiaries/Associate Companies/Joint Ventures

Appendix 7   Specimen Resolution to be Passed at a Meeting of the Board of Directors for Approval of the Board’s Report

Appendix 8   Specimen Resolution to be Passed at a Meeting of the Board of Directors for Approval of the Board’s Report containing Board’s Response to Auditors’ Comments and Qualifications