List the matters that cannot be dealt with in a meeting through video conferencing or other Audio Visual means.

Section 173(2) of the Companies Act, 2013 read with Rule 4 of the Companies (Meetings of Board and its Powers) Rules, 2014 prohibit the dealing of the following matters through video conferencing or other audio visual means: Approval of the annual financial statements; Approval of the Board's report; Approval of the prospectus; Audit Committee Meetings for consideration of financial statement including consolidated financial statement if any, to be approved by the board under section 134(1) of the Act; and Approval of the matter relating to amalgamation, merger, demerger, acquisition and takeover.