COMPLIANCE CALENDAR FOR EQUITY LISTED COMPANIES
Quarterly / Half Yearly / Annual Compliances
Under Chapter II & IV SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015
Applicability: – This compliance calendar shall apply to a listed entity which has listed its specified securities
{2(1) (zj) SEBI Issue of Capital and Disclosure Requirements (ICDR) Regulations 2009 (ICDR 2009} on any recognized stock exchange(s)/ SME.
| Sr. No | Regulation | Period/Quarter | Due date | Mode of Filing |
| 1 | Reg.7(3): Compliance Certificate: Related To Share Transfer (H/Y)– Compliance certificate duly signed by both the Compliance Officer and Authorized Representative of Transfer Agent
Time: – Within 1 month from the end of each half year. |
April to Sep
|
31st October
|
BSE-BSE Listing Center NSE-NEAPS
|
| Oct to Mar | 30th April | BSE-BSE Listing Center
NSE-NEAPS |
||
| 2 | Reg. 7 (4) &(5): Appointment of New Share Transfer Agent | Within 7 days of agreement with RTA | – | BSE-BSE Listing Center
NSE-NEAPS |
| 3 | Reg. 9:Preservation of Documents:- The listed entity shall have a policy for preservation of documents, approved by its board of directors (a) documents whose preservation shall be permanent in nature (b)documents with preservation period of not less than eight years after completion of the relevant transactions in electronic mode | 8 years | 8 years | – |
| 4 | Reg. 14:Payment of listing fees (A)– payment of listing fee or charges as applicable to the stock exchanges in the manner specified by SEBI |
April to March |
30th April |
– |
| 5 | Reg. 13(3):Statement Grievance Redressal Mechanism (Q)- SCORE System
Time: – Within 21 days from the end of each quarter |
a) April to June-Q1
|
a) 21st July |
BSE-BSE Listing Center
NSE-NEAPS |
| b) July to Sep – Q2
|
b) 21st Oct
|
BSE-BSE Listing Center
NSE-NEAPS |
||
| c) Oct to Dec – Q3
|
c) 21st Jan
|
BSE-BSE Listing Center
NSE-NEAPS |
||
| d) Jan to Mar -Q4 | d) 21st April | BSE-BSE Listing Center
NSE-NEAPS |
||
| 6 | Reg. 27(2)(a):Corporate Governance Report (Q) – Quarterly Compliance Report on Corporate Governance in prescribed format (applicable on the listed companies having paid up capital of more than 10 cr. and more than 25 cr. of net worth)
Time: – Within 21 days from the end of each quarter |
a) April to June-Q1
|
a) 15th July
|
BSE-BSE Listing Center
NSE-NEAPS |
| b) July to Sep.- Q2
|
b) 15th Oct
|
BSE-BSE Listing Center
NSE-NEAPS |
||
| c) Oct to Dec – Q3
|
c) 15th Jan
|
BSE-BSE Listing Center
NSE-NEAPS |
||
| d) Jan to Mar – Q4 | d) 15th April | BSE-BSE Listing Center
NSE-NEAPS |
||
| 7 | Reg. 31(1)(b):Shareholding Pattern– Shareholding Pattern (Q)
Time: – Within 21 days of close of the quarter * In case of listed entities which have listed their specified securities on SME Exchange, the above statements shall be submitted on a half yearly basis within 21 days from the end of each half year. |
a) April to June-Q1
|
a) 21st July
|
BSE-BSE Listing Center NSE-NEAPS |
| b) July to Sep.- Q2
|
b) 21st Oct
|
BSE-BSE Listing Center
NSE-NEAPS |
||
| (c) Oct to Dec- Q3
|
c) 21st Jan
|
BSE-BSE Listing Center
NSE-NEAPS |
||
| (d) Jan to Mar-Q4 | d) 21st April | BSE-BSE Listing Center
NSE-NEAPS |
||
| 8 | Reg. 32(1):Statement of deviation and variation (Q)–
Statement of deviation and variation on quarterly basis for public issue, right issue, preferential issue indicating deviation as per regulation. (Statement shall be placed before Audit Committee before submitting to Stock Ex) |
As and When Requires | As and When Requires | BSE-BSE Listing Center
NSE-NEAPS |
| 9 | Reg. 33(3)(a):Financial Results (Q)– Quarterly financial results with Limited Review Report.
Reg. 33(3)(d):Annual Financial Results– Audited standalone and consolidated financial results for the financial year along with audit report and either form A (unmodified report) or Form B (modified report) Time:- Within 45 days of close of the 1st, 2nd and 3rd quarter and Within 60 days of close of the 4th quarter) |
a) April to June-Q1
|
a) 14th Aug
|
BSE-BSE Listing Center |
| b) July to Sep.- Q2
|
b) 14th Nov
|
BSE-BSE Listing Center
NSE-NEAPS |
||
| c) Oct to Dec- Q3
|
c) 14th Feb
|
BSE-BSE Listing Center
NSE-NEAPS |
||
| d) Jan to Mar- Q4 | d) 30th May
|
BSE-BSE Listing Center
NSE-NEAPS |
||
| 10 | Reg. 34(1):Annual Report (A)– Annual Report to stock exchange within 21 working days of it being approved and adopted in the Annual General Meeting as per provision of Companies Act, 2013 |
April to March |
Within21 working days from the AGM |
BSE-BSE Listing Center
NSE-NEAPS |
| 11 | Regulation 40 (9) (H/Y) – Certificate from Practicing Company Secretary.
Time- Within 1 month from the end of each half year |
April to September
|
October 31
|
BSE-BSE Listing Center
NSE-NEAPS |
| October to March | April 30 | BSE-BSE Listing Center
NSE-NEAPS |
||
| 12 | Reconciliation of Share Capital Audit. (SEBI- DP Reg.55A) (Q) –
Time:- Within 30 days from the quarter ending.
|
a) April to June-Q1
|
a) 30th July
|
BSE-BSE Listing Center
NSE-NEAPS |
| b) July to Sep.- Q2
|
b) 30th Oct
|
BSE-BSE Listing Center
NSE-NEAPS |
||
| c) Oct to Dec- Q3
|
c) 30st Jan
|
BSE-BSE Listing Center
NSE-NEAPS |
||
| d) Jan to Mar-Q4 | d) 30th April | BSE-BSE Listing Center
NSE-NEAPS |
PRIOR INTIMATIONS TO STOCK EXCHANGES:
1. Reg 29(1) – The listed entity shall give prior intimation to stock exchange/s about the meeting of the board of directors in which any of the following:
- 29 (1) (a)- financial results viz. quarterly, half yearly, or annual, as the case may be
- 29 (1) (b)- proposal for buyback of securities.
- 29 (1) (c)- voluntary delisting by the listed entity from the stock exchange(s)
- 29(1) (d)- fund raising by way of FPO/ Rights Issue/American Depository Receipts/Global Depository Receipts/Foreign Currency Convertible Bonds/ Qualified Institutions Placement/ Debt Issue/ Preferential Issue or any other method and for determination of issue price.
- 29 (1) (e) – declaration/recommendation of dividend, issue of convertible securities including convertible debentures or of debentures carrying a right to subscribe to equity shares or the passing over of dividend.
- 29 (1) (f)- the proposal for declaration of bonus securities where such proposal is communicated to the board of directors of the listed entity as part of the agenda papers. Provided that in case the declaration of bonus by the listed entity is not on the agenda of the meeting of board of directors, prior intimation is not required to be given to the stock exchange(s).
- Time:- In case of Reg. 29 (1) (a)- financial results- At least five days in advance (excluding the date of intimation to stock exchange and date of Board Meeting. (5 Clear days) through BSE Listing Center and NEAPS
- Time:- In case of Reg. 29 (1) (b) to 29 (1) (f)- At least two working days in advance (excluding the date of intimation to stock exchange and date of Board Meeting. through BSE Listing Center and NEAPS
2. Reg 29(3)- The listed entity shall give intimation to the stock exchange(s) at least (11) Eleven working days before any of the following proposal is placed before the board of directors
- 29 (3) (a)-any alteration in the form or nature of any of its securities that are listed on the stock exchange or in the rights or privileges of the holders thereof
- 29 (3) (b)-any alteration in the date on which, the interest on debentures or bonds, or the redemption amount of redeemable shares or of debentures or bonds.
3. 30: Disclosure of price sensitive information– Listed entity shall first disclose to stock exchange(s) of all events, as specified in part A of the Schedule III, or information as soon as reasonably possible and not later than 24 hour from the occurrence of event or information.
* Provided that in case the disclosure is made after 24 hours of occurrence of the event or information the listed entity shall, along with such disclosures provide explanation for delay.
Part A of Schedule III-Events:
1. Acquisitions including agreement to acquire, Scheme of Arrangement(Merger/Demerger), sale or disposal of any unit, division subsidiary or other restructuring,
2. Issue or forfeiture of securities, split consolidation, buy back, any restriction on transferability of securities, alteration in term or structure of securities
3. Revision in rating (debt/deposit)
4. Shareholder Agreement, joint venture agreement, family settlement agreement ( to the extent that it impacts the management and control of the listed Company, agreement contract with media company,
5. Fraud/default by promoter/ KMP/ listed entity or arrest of KMP/Promoter
6. Change in director/KMP (MD/CEO/CFO/CS)
7. Appointment or discontinuation of Share Transfer Agent
8. Corporate Debt Restricting
9. One time settlement with Bank
10. Reference to BIFR and winding-up petition filed by any party/creditors
11. Issuance of notice to securities holder or media
12. Proceeding of annual and extraordinary general meeting
13. Amendment to MOA and AOA
14. Schedule of Analyst or institutional investor meet and presentations of financial results made by listed company to analysts or institutional investors
15. Commencement or any postponement in the date of commencement of commercial production or commercial operations of any unit/division.
16. Change in the general character or nature of business
17. Capacity addition of product launch
18. Awarding, bagging /receiving amendment or termination of awarded bagged orders/contracts not in the normal course of business
19. Agreement (viz. Loan Agreement (as borrower) or any other agreement which are binding and not in normal course of business) and revision or amendment or termination thereof.
20. Disruption of operations of any one or more units or division of the listed entity due to natural calamity (earthquake, flood, fire etc.) force majeure or events such as strikes, lockouts etc.
21. Effects arising out of change in regulatory framework applicable to listed entity
22. Litigation/dispute/regulatory actions with impact
23. Giving of guarantee or indemnity or becoming a surety for any 3rd party
24. Granting, withdrawal, surrender, cancellation or suspension of key licenses or regulatory approvals.
4. 30.Outcome of Board Meeting (Schedule III Part A- (4):- The listed entity shall disclose the information to the Exchange(s), within 30 minutes of the closure of the meeting in the following event/s.
a) dividends and/or cash bonuses recommended or declared or the decision to pass any dividend and the date on which dividend shall be paid/dispatched;
b) any cancellation of dividend with reasons thereof
c) the decision on buyback of securities;
d) the decision with respect to fund raising proposed to be undertaken
e) increase in capital by issue of bonus shares through capitalization including the date on which such bonus shares shall be credited/dispatched;
f) reissue of forfeited shares or securities, or the issue of shares or securities held in reserve for future issue or the creation in any form or manner of new share or securities or any other rights, privileges or benefits to subscribe to;
g) short particulars of any other alterations of capital, including calls;
h) financial results;
i) decision on voluntary delisting by the listed entity from stock exchange(s).
5. 42- Record Date or Date of Closure of Transfer Books
The Company must ensure that there is a gap of at least 30 days between 2 book closure and or record date.
The Company shall give an advance notice of at least 7 working days (Excluding the date of the intimation and record date/book closure start date) to the Stock Exchange for corporate actions (Book closure/Record date) fixed for the purpose of corporate benefits like
Mergers, de-mergers, split, bonus, dividend, rights etc.
Reg.42(3)- The listed entity shall recommend or declare all dividend and/or cash bonuses at least five working days (excluding the date of intimation and the record date) before the record date fixed for the purpose)
6. 44(3): Voting Result– The listed entity shall submit to stock exchange, within 48 hours of conclusion of general meeting, details regarding the voting results in specified format
Within 48 hour /2days form the conclusion of general meeting through BSE-BSE Listing Center & NSE-NEAPS
(Author is a qualified company secretary and can be reached at lohith7k@gmail.com)
*Disclaimer -The entire contents of this document have been prepared on the basis of relevant regulations of SEBI LODR 2015 and as per the information existing at the time of the preparation. Full effort have been made to provide correct and authentication information. However, you may simultaneously refer LODR 2015 and relevant circular and notifications issued by SEBI for better understanding of this write up. The observations of the writer are personal view and the writer do not take any responsibility of the same and this cannot be quoted before any authority without the written consent of the writer.
Sir,
For Reg. 27(2)(a) Corp Gov it will be within 15 days from the end of each Qtr.