Hi,

Please check the below and correct me if I am wrong.

I would like to propose the below suggestions with regards to publication
date.


  • If the document doesn't contain publication date we can still
    consider the auditor's or director's signature date as publication date as it is
    very nearer to the correct publication date.
  • If the document doesn't contain publication date and
    auditor's/directors signature, we can consider the reporting deadline as
    publication date.

      • Example: "A" company filling deadline for annual report is 45 days
        and the year end is March 31st. Will consider the publication date as March
        31+45 days i.e.., May 15.

  • For those markets where publication /signature date and filling deadline is
    not available or filling deadline is not followed will consider three months
    (month end date) for Quarterly/Interim/PI reports and six months (month end
    date) for Annual/Prelim.

      • Example: For Quarterly report dated with 31/03/2013, the publication
        date will be 30/06/2013 (31/03/2013 + three months).



Note: Instead of taking received date as publication date which is
also not accurate, I hope we can still consider the above points as these might
be very nearer to the correct publication date.



Thanks you.