ABCD Ltd. is a listed company and its financial results are about to be discussed and approved in the board meeting to be held on 20th July, 2022. Referring to the provisions of the Companies Act, 2013 and SEBI (Listing

As per rule 11(a) of the Companies (Accounts) Rules, 2014, in case of all listed companies and such public companies which have a net worth of more than one crore rupees and turnover of more than ten crore rupees, the financial statements may be sent by electronic mode to such members whose shareholding is in dematerialised format and whose email Ids are registered with Depository for communication purposes. Hence, ABCD Ltd. is required to comply with this requirement. Further, regulation 36 of SEBI (LODR) Regulations, 2015, states that the listed entity shall send annual report to the shareholders in soft copies to all those shareholder(s) who have registered their email address(es) either with the listed entity or with any depository. This Regulation also requires the listed entity to send annual reports to the holders of securities, not less than twenty one days before the annual general meeting. Hence, ABCD Ltd. is required to comply with this requirement.