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:

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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.No Regulation No. Compliance Quarterly/Half Yearly/Annually Time Period  Date by which to be filed
1 13(3) Statement of Investor complaints. Quarterly Within 21 days from the end of each quarter. 21st July
21st October
21st January
21st April
2 27(2) Corporate Governance. Quarterly Within 15 days from end of each quarter. 15th July
15th October
15th January
15th April
3 31 Shareholding Pattern. Quarterly Within 21 days from the end of each quarter. 21st July
21st October
21st January
21st April
4 32(1) Statement of deviation or variation Quarterly Within 21 days from the end of each quarter. 21st July
21st October
21st January
21st April
5 32(1) Financial Results. Quarterly Within 45 days from quarter end . And in case of Annual Financial Result, within 60 days from end of Financial Year 14th August
14th November
14th February
30th May

HALF YEARLY COMPLIANCE

Sr.No Regulation No. Compliance Quarterly/Half Yearly/Annually Time Period Due Date
1 7(3) Compliance Certificate certifying maintaining physical & electronic transfer facility Half Yearly Within one month of end of each half of the financial year. 31st October
30th April
2 40(9) Certificate from Practicing Company Secretary. Half Yearly Within one month of the end of each half of the financial year. 31st October
30th April

ANNUAL COMPLIANCE

Sr.No Regulation No. Compliance Quarterly/Half Yearly/Annualy Time Period Due Date
1 14 Listing Fees Annualy Within 30 days of the end of financial year 30th April
2 33(3) Financial Results. Annualy Within 60 days of the end of financial year 30th May
3 34 Annual Report Annualy Within 21 working days of it being approved and adopted in the annual general meeting. Within 21 working  days from AGM

EVENT BASED COMPLIANCE

Sr.No Regulation No. Compliance Quarterly/Half Yearly/Annualy Time Period
1 7(5) Intimation of appointment of Share Transfer Agent Event Based Within 7 days of  Agreement with RTA
2 28(1) In-Principal Approval Event Based Prior to issuance of Security
3 29 Prior Intimations of Board Meeting for financial Result Event Based At least 5 clear working days in advance
4 29 Prior Intimations of Board Meeting for Buyback, voluntary delisting etc Event Based At least 2 clear working days in advance
5 29 Prior Intimations of Board Meeting for alteration in nature of securities Event Based At least 11 clear working days in advance
6 30 Disclosure of Disclosure of Price Sensitive Information Event Based
7 31 Shareholding Pattern prior to listing of securities Event Based One day prior to   listing   of securities
8 42 Record date or Date of closure of transfer books Event Based At least 7 clear working days in advance
9 42 Record date for declaring dividend and / or cash bonus Event Based At least 5 clear working days in advance
10 44 Voting results by shareholders Event Based Within  48 hours

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

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