l) Provisions, Contingent Liabilities and Contingent Assets
Provisions involving substantial degree of estimation in measurement are recognized when there
is a present obligation as a result of past event and it is probable that there will be an outflow of
resources. Contingent Assets are neither recognized nor disclosed in the financial statements.
Provisions, Contingent Assets and Contingent Liabilities are reviewed at each Balance Sheet date.
m) Audit trail and Event log
In accordance with Rule 3(1) of the Companies (Accounts) Rules, 2014 every company w.e.f 01-
Apr-2023 is required to use the accounting software with feature of recording audit trail. Our
accounting software has enabled this feature.
As per our report of even date For and on behalf of the Board
For KK Goel & Associates Telecanor Global Limited
Chartered Accountants
Firm Reg^^^jpn^^005299N
\ 7STK Ft. No.
M^\,005299N *
Name:\fi|)MP.Swetha N. Sujatha
Partner'^^g^ Directoir Director
MembershipNo7olH||^ >Kj| DIN: 06397865 DIN: 08482301
Place: New Delhi p|j se; Hyderabad
Date: 08th April, 2025 ~~ ' Date: 08lh April, 2025
|