Page 165 - Index

Mission-Critical Decisions, Made with Confidence.
vi. The final dividend paid by the Holding Company
during the year ended 31 December 2024 in
respect of such dividend declared for the previous
year is in accordance with section 123 of the Act
to the extent it applies to payment of dividend.
As stated in note 43 to the accompanying
consolidated financial statements, the Board of
Directors of the Holding Company have proposed
final dividend for the year ended 31 December
2024 which is subject to the approval of the
members at the ensuing Annual General Meeting.
The dividend declared is in accordance with
section 123 of the Act to the extent it applies to
declaration of dividend.
Based on our examination which included test
checks and that performed by the respective
auditors of the subsidiaries of the Holding
Company which are companies incorporated
in India and audited under the Act, the Holding
Company and it subsidiaries, in respect of
financial year(s) commencing on or after 1
January 2024, have used an accounting and
contract management software for maintaining
their books of account which have a feature of
recording audit trail (edit log) facility and the
same have been operated throughout the year
for all relevant transactions recorded in the
software. Further, during the course of our audit
we and respective auditors of the above referred
subsidiaries did not come across any instance of
audit trail feature being tampered with.
For Walker Chandiok & Co LLP
Chartered Accountants
Firm’s Registration No.: 001076N/N500013
Manish Gujral
Partner
Membership No.: 105117
UDIN: 25105117BMOLIV4433
Place: Mumbai
Date: 10 February 2025
Annexure 1
List of entities included in the Statement
1. Crisil lrevna UK Limited
2. Crisil lrevna US LLC
3. Crisil lrevna Poland Sp.Z.oo.
4. Crisil lrevna Information Technology (Hangzhou) Co. Ltd.
5. Coalition Development Limited
6. Coalition Development Singapore Pte. Ltd.
7. Crisil lrevna Argentina S.A
8. Crisil Ratings Limited
9. Greenwich Associates LLC (Merged with Crisil lrevna US LLC, w.e.f. 1 April 2023)
10. Greenwich Associates Singapore Pte. Limited
11. Greenwich Associates Japan K. K.
12. Greenwich Associates Canada, ULC (Winded up, w.e.f. 31 July 2023)
13. Greenwich Associates UK Limited
14. Crisil lrevna Information Technology Colombia SAS (w.e.f. 25 October 2023)
15. Crisil lrevna Australia Pty Ltd.
16. Peter Lee Associates Pty Limited (w.e.f. 17 March 2023) (Merged with Crisil lrevna Australia Pty Ltd., w.e.f. 2 December
2024)
17. 18. 19. 20. Bridge to India Private Limited (w.e.f. 30 September 2023)
Crisil ESG Ratings and Analytics Limited (w.e.f. 26 September 2023)
Crisil Limited - Dubai Branch, Dubai (U.A.E.)
Crisil Limited - Cambodia Branch
Annual Report 2024
163
Financial Statements