Circular on revised formats for filing financial information for issuers of non-convertible securities (dated – 05.10.2021) – SEBI
View PdfCircular on revised formats for filing financial information for issuers of non-convertible securities (dated – 05.10.2021) – SEBI
- Vide notification dated September 07, 2021, Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015 (‘Listing Regulations’) were amended, inter-alia, mandating entities that have listed non-convertible securities to disclose financial results on a quarterly basis, including assets & liabilities and cash flows as well as requiring certain changes in the line items in the financial results. Accordingly, this circular provides the revised formats for reporting of financial information and limited review report.
- Formats for filing financial information:
- Format for Statement of assets and liabilities on half yearly basis (to be submitted to Stock Exchanges and placed on listed entity’s website – regulation 52(2) (f) of the Listing Regulations).
- Format for Statement of cash flows on half yearly basis (to be submitted to Stock Exchanges and placed on listed entity’s website – regulation 52(2) (f) of the Listing Regulations).Formats for Standalone financial results on a quarterly basis and Standalone and consolidated financial results on an annual basis (to be submitted to Stock Exchanges and placed on listed entity’s website – regulations 52(1) and (2) of the Listing Regulations).
- Stock Exchanges are advised to bring the provisions of this circular to notice of the listed entities and disseminate it on their websites. The circular is issued in exercise of the powers conferred under section 11 (1) of the Securities and Exchange Board of India Act, 1992 read with regulations 52 and 101 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The circular is available on SEBI website at www.sebi.gov.in under the category ‘Legal-Circulars’. ETC.,
