123 of the aforesaid Consolidated Financial Statements have been kept so far as it appears from our examination of those books. c) The Consolidated Balance Sheet, the Consolidated Statement of Profit and Loss (including other comprehensive income), the Consolidated Statement of Cash Flows and the Consolidated Statement of changes in equity dealt with by this report are in agreement with the relevant books of accountmaintained for the purpose of preparation of the Consolidated Financial Statements. d) Inour opinion, theaforesaidConsolidated Financial Statements comply with the Ind AS specified under Section 133 of the Act. e) Onthebasisofthewrittenrepresentations received from the Directors of the Parent as on March 31, 2022, taken on record by the Board of Directors of the Parent and its subsidiary company, none of the Directors of the Group companies is disqualified as on March 31, 2022, from being appointed as a Director in terms of Section 164(2) of the Act. f) Wi th respect to the adequacy of the internal financial controls over financial reporting and the operating effectiveness of such controls, refer to our separate report in Annexure A, which is based on the Auditor’s Reports of the Parent company, subsidiary company to whom internal financial controls over financial repor ting is applicable. Our report expresses an unmodified opinion on the adequacy and operating effectiveness of internal financial controls over financial reporting of those Companies, for the reasons stated therein. g) With respect to the other matters to be included in the Auditor’s Report in accordance with the requirements of Section 197(16) of the Act, as amended: In our opinion and to the best of our informat ion and according to the explanations given to us, the remuneration paid by the Parent to its Directors during the year is inaccordance with the provisions of Section 197 of the Act. h) With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies (Audit and Auditor’s) Rules, 2014, as amended in our opinion and to the best of our information and according to the explanations given to us: i. The Consol idated Financial Statements disclose the impact of pending litigations on the consolidated financial position of the Group. ii. The Group did not have any material foreseeable losses on long-term contracts including derivative contracts. iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Parent | ho l d i ng company and i t s subsidiary company iv. a) T h e r e s p e c t i v e Managements of the C o m p a n y a n d i t s subs idiar y, no funds (wh i ch are ma t e r i a l either individually or in the aggregate) have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds)
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