New Delhi, Jan 28 : The Adani Group has said that accounting (or fraud type assertions) "investigation" by Hindenburg Research are devoid of facts. Of Adani portfolio's nine public listed entity's, eight are audited by one of the Big 6. On leverage or over leverage issue -- 100 of our various companies are rated (these account for nearly 100 per cent of our EBITDA), Adani Enterprises said in a stock exchange filing. On revenue or balance sheet being artificially inflated or managed -- out nine listed companies in Adani portfolio six are subject to specific sector regulatory review for revenue, costs and capex, Adani Group said. In relation to governance, four of our large companies are in top 7 per cent of the peer group in Emerging markets or the sector or the world. On the LAS position do note that overall promoter leverage is less than 4 per cent of promoter holding, the group said. Hindenburg asked 89 question in total, the following Question by number: 1,2,3 5,6,7 19,20,21, 27,28,29 62,63,64 and 72,74,75,77,78,79 are in relation to Related party transactions, DRI (Directorate of Revenue Intelligence) and court cases. Twenty-one in total cannot be claimed to be result of any investigation over a two-year period or any such assertion as they were disclosed in the public documents all the way back from 2015 onwards, the group said. The 21 questions are nothing but Adani Portfolio's own public disclosure from as far back as 2015, the statement said. /IANS