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    sdas

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    Download as pdf
    48 views32 pages

    PPDL_FS_2022-23_colour

    Uploaded by

    Ramesh Kalyan
    sdas

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
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    of 32
    OO MRKS AND ASSOCIATES CHARTERED ACCOUNTANTS. INDEPENDENT AUDITOR'S REPORT ‘To THE MEMBERS OF PENA POWER DEVELOPMENT UNITED Reporton the Aut ofthe nd AS Financial Statements pinion Wo havo aude the sceompanying fnancal stamens of POENA POWER DEVELOPMENT UTED (he Compan which compiz he Slane Sat at March 33, 202% arte Statement of Poi and Les (inudng other Comprenersve Income), te ash Flow Statement, th Statement of Canes in Eat for ‘he yer then ened, and a summary of Seca accountng paler and oer explanaary infra, forthe yeerendes on tat te, In ou opinion ano the best of our iformatlon and acorn tothe explanations gen to us the sforesald ancl statements ge the information requed by the Companies At 2013 (he At) nthe ‘manner so requ a ge» tue and fa Wew In contort wit the Iran Accounting Sanders prescribed under ection 138 ofthe Ac read ith he Compares Indan scooting Standard] Rules, 2015, ‘semended, (Ind AS") and other accourting rings generally accepted in indo the sat feta of the Company as at March 31, 202, and prof tot! comprehen score sesh flows aed the ‘args neat forthe yearend on that cate ‘ass for Opinion We conducted our suit ofthe fan statements in accordance with th Standards on Aung specied under Section 14(0) ofthe Ac (Ss). Our respons under thot tans are farther sso n the Auditors’ Respnstlty fr the Aust of the Fanci Statements section of cur resort. We afe indopendert ofthe Company in secordaee withthe Code of Ethics tied by the Intute of Chartered ‘Accountants of India (1A together wh the ethical requrements tht are eleva to our eat ofthe ‘ancl Statements under the provson ofthe Act andthe Rules mace tereure,and we hve failed ‘ur other ethical responses in accordance with these requirements and the Ics Code of his, ie below that the abt evidence obtained by us slice and appropriate to rove» base or our uct opnionon the fnancil satements Information other han the financial Statements nd Auditors Report thereon ‘The Company's Board of Directors is response othe other infomation The athe iformatin comprises ‘he information included in annual report bt des not inclu the racial eaters and curators ‘ur opinion onthe nana statements does nt cower the cher infrraton end we do not express any form ofasuranceconciion theron. In connection with our aut ofthe franca statements, cu span sto rea the the inarmation ‘nd in doing 10, conser whether the eter Information ls material Incnatant with the france Statements oF ou knowlege obtained during the course of ou autor erie appears to be materialy Branch Office Delhi: 912, Tower-2, 9” Floor, Pearls Omaxe, Netaji Subhosk Place, Piompure,New Delhi! 10034 Head office: 216, Tower-Z, DUF Corporate Greens, Sedor74A, Gurugron122002 Tol +91-11-47079095 ©” Email: offca@ns.co.n ©. Wabi : wo nks in ‘The Annus Reports nt made vale ous a the date oti ator apo, We have nothing to report Inthsregr Managements Responsbiy for the ancl tatments The Company’ Board of Decor is spose for the mates sates in ston 124(5) ofthe Act wth ‘aspect to the preperation ofthese Anan satrents that ge ete ond flr ww of the Mra Posten, franca performance incur cher eamgrehenie Income, sh fowa and change ney of ‘the Comany inaccordance with the In AS and oteraezouing pines generally coped i, Ts ‘sponsible maitenace of adequite accounting recorrin accordance with the proisrs ofthe Act or safeguarding the anes ofthe Company a for prevent and atecting ruts ad other rages; election and application of appropriate scouring poles rating jugments en etintes that we reosonabie and prudent; and des, implmentaton and mainterance ef deqteInerel own con, that were operating electely for ensrrg the acuacy and completeness of te accounting recor relevant to the preparation and presentation ofthe Ind AS fare statements tat lv trucand far ew and are frm materaliistaterent, whether du aude ett 'n preparing the financial statements, management ls espns for asesig the Company’ bility to

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