CS Deepanshu Arora

Securities and Exchange Board of India (SEBI) on 2nd September 2015 issued the SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015 for listed entities whose securities i.e. (Equity Shares, Debentures, Preference Shares etc.)  are listed on the Stock Exchange.

Now, the Companies which have securities listed on the Designated Stock Exchange i.e. NSE & BSE shall have to make certain disclosures and Compliances under the (LODR) Regulations, 2015

Therefore, I have prepared a Checklist on the Compliances which needs to be complied under these regulations.

For Example:

Companies whose Equity Shares are listed on Stock Exchange shall have to submit Quarterly Financial results, Shareholding Pattern etc.

The Compliances are either Quarterly, Half Yearly, Yearly or Event based, so, for that reason, I have described them under as Quarterly Compliances, Half Yearly Compliances, Yearly Compliances or Event based Compliances heading.

LODR COMPLIANCES OF EQUITY SEGMENT

QUARTERLY COMPLIANCE

Sr.NoRegulation No.ComplianceQuarterly/Half Yearly/AnnuallyTime Period Date by which to be filed
113(3)Statement of Investor complaints.QuarterlyWithin 21 days from the end of each quarter.21st July
21st October
21st January
21st April
227(2)Corporate Governance.QuarterlyWithin 15 days from end of each quarter.15th July
15th October
15th January
15th April
331Shareholding Pattern.QuarterlyWithin 21 days from the end of each quarter.21st July
21st October
21st January
21st April
432(1)Statement of deviation or variationQuarterlyWithin 21 days from the end of each quarter.21st July
21st October
21st January
21st April
532(1)Financial Results.QuarterlyWithin 45 days from quarter end . And in case of Annual Financial Result, within 60 days from end of Financial Year14th August
14th November
14th February
30th May

HALF YEARLY COMPLIANCE

Sr.NoRegulation No.ComplianceQuarterly/Half Yearly/AnnuallyTime PeriodDue Date
17(3)Compliance Certificate certifying maintaining physical & electronic transfer facilityHalf YearlyWithin one month of end of each half of the financial year.31st October
30th April
240(9)Certificate from Practicing Company Secretary.Half YearlyWithin one month of the end of each half of the financial year.31st October
30th April

ANNUAL COMPLIANCE

Sr.NoRegulation No.ComplianceQuarterly/Half Yearly/AnnualyTime PeriodDue Date
114Listing FeesAnnualyWithin 30 days of the end of financial year30th April
233(3)Financial Results.AnnualyWithin 60 days of the end of financial year30th May
334Annual ReportAnnualyWithin 21 working days of it being approved and adopted in the annual general meeting.Within 21 working  days from AGM

EVENT BASED COMPLIANCE

Sr.NoRegulation No.ComplianceQuarterly/Half Yearly/AnnualyTime Period
17(5)Intimation of appointment of Share Transfer AgentEvent BasedWithin 7 days of  Agreement with RTA
228(1)In-Principal ApprovalEvent BasedPrior to issuance of Security
329Prior Intimations of Board Meeting for financial ResultEvent BasedAt least 5 clear working days in advance
429Prior Intimations of Board Meeting for Buyback, voluntary delisting etcEvent BasedAt least 2 clear working days in advance
529Prior Intimations of Board Meeting for alteration in nature of securitiesEvent BasedAt least 11 clear working days in advance
630Disclosure of Disclosure of Price Sensitive InformationEvent Based
731Shareholding Pattern prior to listing of securitiesEvent BasedOne day prior to   listing   of securities
842Record date or Date of closure of transfer booksEvent BasedAt least 7 clear working days in advance
942Record date for declaring dividend and / or cash bonusEvent BasedAt least 5 clear working days in advance
1044Voting results by shareholdersEvent BasedWithin  48 hours

(Author can be reached at deepanshu@clcindia.com)

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