Listed Entity is a company which has any of its securities listed on any recognized stock exchange and is obliged to comply with the various SEBI Regulations along with the Companies Act, 2013.

OBJECTIVE OF SEBI (LODR) REGULATIONS, 2015

The SEBI (LODR) Regulations, 2015 was introduced with the objective to line up the clauses of the listing agreement with the Companies Act, 2013 and to consolidate the conditions under different securities listing agreements in one single regulation.

COMMON OBLIGATION FOR LISTED ENTITY:

The common obligations for every listed security include:

1. General obligation of compliance (Regulation 5)

2. Appointment of obligations of Compliance Officer (Regulation 6)

3. Appointment of Share Transfer Agent (Regulation 7)

4. Co-operation with intermediaries registered with SEBI (Regulation 8)

5. Preservation of documents (Regulation 9)

6. E-Filing of information (Regulation 10)

7. Scheme of Arrangement (Regulation 11)

8. Payment of dividend or interest or redemption or repayment (Regulation 12)

9. Grievance Redressal Mechanism (Regulation 13)

10. Fees and other charges to be paid to the recognized stock exchanges (Regulation 14)

COMPLIANCES FOR A LISTED ENTITY:

The listed entity needs to comply with the following compliances as per its applicability under SEBI (LODR) Regulations, 2015:

  • Quarterly Compliances
  • Half Yearly Compliances
  • Annual Compliances
  • Event Based Compliances

QUARTERLY COMPLIANCES FOR A LISTED COMPANY

S.No REGULATION COMPLIANCE TIMELINE MODE OF SUBMISSION
1. Regulation 31(1)(b) Disclosure of Shareholding Pattern Within 21days from the end of the quarter • In XBRL

On website of the Company

2. Regulation 27(2)(a) Corporate Governance Report Within 15days from the end of the quarter • In XBRL

On website of the Company

3. Regulation 33(3)(a) Financial Results along with Limited review report Within 45days from the end of the quarter • Along with outcome of BM

• In PDF (within 30 minutes of conclusion of BM)

• In XBRL (within 24hrs from uploading of PDF results)

On website of the Company

4. Regulation 13(3) Statement of Grievance Redressal Mechanism Within 21days from the end of the quarter • In XBRL
5. Regulation 32(1) Reconciliation of Share Capital audit report Within 30days from the end of the quarter • In XBRL

• In PDF

6. SEBI (PIT) Regulations, 2015 Closure of Trading Window As soon as the quarter ends • In PDF

• RTA

 

HALF YEARLY COMPLIANCES FOR A LISTED COMPANY

S.No REGULATION COMPLIANCE TIMELINE MODE OF SUBMISSION
1. Regulation 23(9) Disclosures of related party transactions

(Format of the same is prescribed by the BSE Ltd)

30days from the date of publication of its standalone and consolidated financial results • In PDF

• In XBRL (NSE has not yet prescribed the XBRL Format)

On website of the Company

2. Regulation 33 Financial Results Within 45days from the end of the quarter

The following shall be also required:

1. Statements of Assets & Liabilities

2. Statement of Cash Flow

• Along with outcome of BM

• In PDF (within 30 minutes of conclusion of BM)

• In XBRL (within 24hrs from uploading of PDF results)

On website of the Company

ANNUAL COMPLIANCES FOR A LISTED COMPANY

S.No REGULATION COMPLIANCE TIMELINE MODE OF SUBMISSION
1. Regulation 7(3) Share Transfer Agent Within 30days from the end of the financial year • In PDF
2. Regulation 14 Payment of listing fees & other charges Within 1 month from the end of financial year • Payment through RTGS/NEF
3. Regulation 23(9) Disclosures of related party transactions 30days from the date of publication of its standalone and consolidated financial results • In PDF

• In XBRL (NSE has not yet prescribed the XBRL Format)

4. Regulation 24A Secretarial Compliance Report Within 60days of the end of the financial year • In XBRL

On the website of the Company

5. Regulation 26(3) Compliance with code of conduct At the 1st Board Meeting in every financial year • In PDF
6. Regulation 33(3)(d) Financial Results along with Auditors Report Within 60days from the end of the financial year • In PDF

• In XBRL

7. Regulation 34(1) Annual Report Not later than the day of commencement of dispatch to its shareholders • In PDF

• In XBRL

On website of the Company

8. Regulation 40(9) Certificate from Practicing Company Secretary Within 1 month from the end of the financial year • In PDF

• In XBRL

9. Regulation 40(10) Transfer or transmission of transposition of securities Within 30days from the end of the financial year • In PDF
10. Regulation 44(3) Submission of voting results Within 2 working days of the conclusion of General Meeting • In PDF

• In XBRL

11. Circular NO. SEBI/HO/DDHS/CIR/P/2018/144 Initial Disclosure requirements for large entities Within 30days from the beginning of the financial year • In PDF

• In XBRL

12. Circular NO. SEBI/HO/DDHS/CIR/P/2018/144 Annual Disclosure requirements for large entities Within 45days from the end of the financial year • In PDF
13. Consolidated Scrutinizer Report Within 3 days of conclusion of AGM • In PDF

EVENT BASED COMPLIANCE FOR A LISTED COMPANY

S.No REGULATION COMPLIANCE TIMELINE MODE OF SUBMISSION
1. Regulation 7(5) Intimation of appointment of Share Transfer Agent Within 7 days of agreement with RTA • In PDF

 

2. Regulation 28(1) In-Principle approval of recognized stock exchange Before issuing securities • In PDF (Format of the same is prescribed by the stock exchange)
3. Regulation 29(2)(b) to (f) Prior intimation of Board Meeting for Buyback, Dividend, Raising of funds, Voluntary Delisting etc At least 2 working days in advance, excluding

1.Date of the intimation and

2. Date of the meeting

• In PDF
4. Regulation 29(2)(a) Prior intimation of Board Meeting for financial results At least 5 days in advance, excluding 1.Date of the intimation and

2.Date of the meeting

• In PDF

• In XBRL

• Newspaper advertisement in one English and One National daily newspaper

On website of the Company

5. Regulation 29(3) Prior intimation of Board Meeting for alteration in nature of securities At least 11 working days in advance • In PDF

• In XBRL

• Newspaper advertisement in one English and One National daily newspaper

On website of the Company

6. Regulation 30(6) Disclosure of events or information Disclose to stock exchanges of all events as soon as reasonably possible but not later than 24hours from the occurrence of event or information • In PDF

 

On website of the Company

7. Regulation 30(6) Disclosure of events or information Disclosure with respect to events specified in sub-para 4 of Part A shall be made within 30minutes of the conclusion of the Board Meeting • In PDF

 

On website of the Company

8. Regulation 31(1)(a) Shareholding Pattern prior to listing of securities 1day prior to listing of securities • In PDF

• In XBRL

9. Regulation 31(1)(c) Shareholding Pattern in case of capital restructuring Within 10days of any change in capital restructuring resulting in a change exceeding 2% of the total paid up share capital • In XBRL
10. Regulation 37(2) Draft Scheme of arrangement Obtain observation letter or No-objection letter from the stock exchanges before filing the scheme with any court or tribunal • In PDF
11. Regulation 39(3) Loss of share certificates and issue of the duplicate certificates Within 2days of getting information • In PDF

• In XBRL

12. Regulation 44(3) Voting results Within 48hours of conclusion of Board Meeting • In PDF

• In XBRL

13. Regulation 45(3) Change in name Prior approval from the stock exchanges before filing the application with ROC • In PDF
14. Regulation 46 Website Updation The listed entity shall maintain a functional website containing the basic information about the listed entity On the website of the Company

Author: Shreya Vijaywargi

Disclaimer: The views, information or opinions expressed herein are compiled by the Legal team of M&K Associates, Company Secretaries, Hyderabad. The above information is solely for disseminating knowledge and private circulation. We are hereby not liable for any loss, damage or inconvenience caused as a result of reliance on such information and we accept no legal liability or other responsibility by or on behalf of any errors, omissions, or statements on this content.

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Member Since: 12 Jan 2018 | Total Posts: 30
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