SEBI vide circular dated July 29, 2022 has issued Operational Circular for clarification on listing obligations and disclosure requirements for Non-convertible Securities, Securitized Debt Instruments and/or Commercial Paper. The circular provides formats for filings like Standalone financial results on a quarterly basis and Standalone and Consolidated financial results on an annual basis (to be submitted to the Stock Exchanges and placed on listed entity’s website).
The Financial results shall contain Statement of Profit and Loss, extent and nature of security created and maintained in case of secured non-convertible debt securities etc.
