As the Company Secretary of X & Co. Ltd. prepare note on the matters to be included in Board's report for One Person Company and Small Company in terms of Rule 8A of Companies (Accounts) Rule, 2014 as amended by Comp

The Board of Director's X & Co. Ltd. Dear Sir, Followings are the matters to be included in the board's report of One Person Company and Small Company as per Rule 8A of the Companies (Accounts) Rules, 2014 as amended by Companies (Accounts) Amendment Rules, 2018: (1) The Board's Report of One Person Company and Small Company shall be prepared based on the stand alone financial statement of the company, which shall be in abridged form and contain the following:- the web address, if any, where annual return referred to in sub-section (3) of section 92 of Companies Act, 2013 has been placed number of meetings of the Board Directors' Responsibility Statement as referred to in sub-section (5) of section 134 of Companies Act, 2013 details in respect of frauds reported by auditors under sub-section (12) of section 143 of Companies Act, 2013 other than those which are reportable to the Central Government explanations or comments by the Board on every qualification, reservation or adverse remark or disclaimer made by the auditor in his report the state of the company's affairs the financial summary or highlights material changes from the date of closure of the financial year in the nature of business and their effect on the financial position of the company the details of directors who were appointed or have resigned during the year the details or significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and company's operations in future. (2) The Report of the Board shall contain the particulars of contracts or arrangements with related parties referred to in sub-section (1) of section 188 of Companies Act, 2013 in the Form AOC-2. Signed Company Secretary