The Securities and Exchange Board of India (SEBI) on May 21, 2024, issued a Master Circular for listing obligations and disclosure requirements for Non-Convertible Securities, Securitized Debt Instruments and/or Commercial Paper.
The following has been stated:
• Formats for filing financial information.
• Formats of Limited Review Report/Audit Report (to be submitted to the Stock Exchange(s) and placed on the listed entity’s website)
• Disclosure of the Impact of Audit Qualifications by Listed Entities.
• Format of Statement indicating utilisation and Statement indicating deviation/variation in the use of proceeds of issue of listed Non-Convertible Securities.
• Disclosures by listed entities of defaults on payment of interest/repayment of principal amount on loans from banks/financial institutions and unlisted debt securities.
This notification will come into force from May 21, 2024.
[Notification No SEBI/HO/DDHS/DDHS-PoD-1/P/CIR/2024/48]
