please tell me difference between factory and establishment

i was studying companies law from module and came across some sentences related to books of accounts.

1)Approval by BOD,
2)Laying in AGM,
3)Authentication,
4)Board of Directors Report.
5)Auditors Report.
6) Signing on Auditors Report.

plz. let me know how it actually happens in practical life & explain the chronological order in which the above requirement are complied with.

My id abhipcc@rediffmail.com
thank In advance.

Abhishek Singh.

hello everyone,
i am studying ca final law from module and was not able to understand the following paragraph from companies act relating to BOARD'S REPORT.

"The Board shall, so far as is material for the appreciation of the state of the company's affairs by its members and will not in the Board's opinion be harmful to the business of the company or any of its subsidiaries, deal with any changes which have occured during the financial year---

a) in the nature of the company's business;
b)in the company's subsidiaries or in the nature of the business carried on by them ; and
c) generally in the classes of business in which the company as an interest."

plz. explain the above paragraph in simple words. Even explanation in hindi & english will do.

Thanks & Regards,
Abhishek Singh
My id abhipcc@rediffmail.com

Our is a Listed company. I want to know the procedure for change in designation from Managing Director to Director.

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Pls reply me urgently.

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