The Bombay Stock Exchange (BSE) on December 29, 2023, issued the notification regarding the Filing of the Quarterly Reconciliation of Share Capital Audit Report under Regulation 76 of SEBI (Depositories and Participants) Regulations, 2018
The following has been stated namely: -
• Currently Listed entities are required to submit filings related to the Reconciliation of Share Capital Audit Report (Reco Report) under Regulation 76 of SEBI (Depositories and Participants) Regulations, 2018 in two different paths (for PDF and XBRL) of BSE Listing Center.
• A facility has been introduced wherein both the submissions (PDF and XBRL) for the Reco Report can be made under a single path.
• All the listed entities are requested to take note of the same and comply accordingly.
• The said facility is currently made available for submissions related to the Reco Report only.
• There is no change in the current process for XBRL submissions related to all other regulations/provisions except for the Reco Report.
[Notification No. 20231229-59]
