The Bombay Stock Exchange (BSE) on December 08, 2023, issued a circular regarding the Filing of Announcements pertaining to the Loss of Share Certificate/Issue of Duplicate Share Certificate/Closure of Trading Window and Corporate Insolvency Resolution Process in XBRL format on the BSE listing center
The following has been stated namely: -
• This has a reference to Circular Ref No:20230516-36 dated May 16, 2023, Circular Ref No: 20230331-87 dated March 31, 2023, Circular Ref No: 20230127-37 dated January 27, 2023, issued for filing of equity announcement in XBRL mode.
• It states that the following announcements under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 shall be made available in XBRL format with effect from December 09, 2023 namely: -
(i) Loss of Share Certificate/Issue of Duplicate Share Certificate
(ii) Closure of Trading Window
(iii) Corporate Insolvency Resolution Process
• It states that At the initial stage, the PDF filings shall be considered by the Exchange as compliance under Regulation 30 of the SEBI LODR.
• It further states that all listed entities would be required to also submit the filings in XBRL mode within 24 hours of submission of the said PDF filing. and at a later stage (date to be informed separately) Exchange will shift to only XBRL submission.
• It is to be noted that the XBRL utility for the above-mentioned subjects is available in the XBRL section of the Listing Centre.
[Circular No. 20231208-34]
