SEBI has issued a consolidated master circular for listing obligations and disclosure requirements

Securities Exchange Board of India has issued a consolidated master circular for listing obligations and disclosure requirements for Non-convertible Securities, Securitized Debt Instruments and/ or Commercial Paper vide notification dated May 21, 2024. The master circular provides revised formats and content required for submission of:

1. Financial results to stock exchanges, for their publication in the news paper and for submission of other financial information.
2. Audit reports
3. Scheme of arrangements

The circular also prescribes penalties for non compliances.