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As per Section 136 of the Companies Act 2013, the copy of the Audited Financial Statements of Subsidiaries are available at respective Subsidiary Company's website as under:

ONGC Videsh Limited (OVL)
Mangalore Refinery and Petrochemicals Limited (MRPL)
Hindustan Petroleum Corporation Limited (HPCL)
Petronet MHB Limited (PMHBL)
ONGC Petro additions Limited (OPaL)
ONGC Green Limited (OGL)