Article compiles Listing Compliance Calendar For Financial Year Ending March, 2019 including Compliance with respect to Board Meeting for Approval of Financial Results. Nature of compliance include Disclosure of aggregate shareholding of promoters with voting rights as on 31st March, Corporate Governance Report (XBRL), Statement of Investors complaints, Shareholding Pattern (XBRL), Compliance Certificate certifying maintaining physical & electronic transfer facility, Reconciliation of Share Capital Audit Report (XBRL & PDF) etc.
LISTING COMPLIANCE CALENDAR FOR FINANCIAL YEAR ENDING MARCH, 2019
| SL. NO | NATURE OF COMPLIANCE | RELEVANT CLAUSE/ REGULATION | TIME PERIOD |
| 1. | Disclosure of aggregate shareholding of promoters with voting rights as on 31st March | Regulation 30(1) and 30(2) – SEBI Takeover Regulations 2011 | Within seven working days from the end of each financial year i.e., 08/04/2019 |
| 2. | Corporate Governance Report (XBRL) | Regulation-27(2) | 15 days from the end of the quarter i.e.,15/04/2019 |
| 3. | Statement of Investors complaints | Regulation-13(3) | 21 days from the end of each quarter i.e., 21/04/2019 |
| 4. | Shareholding Pattern (XBRL) | Regulation-31 | 21 days from the end of the quarter i.e., 21/04/2019 |
| 5. | Compliance Certificate certifying maintaining physical & electronic transfer facility | Regulation 7 (3) | Within one month of end of each half of the financial year i.e., 30/04/2019 |
| 6. | Reconciliation of Share Capital Audit Report (XBRL & PDF) | Regulation-55A | 30 days from the end of the quarter i.e., 30/04/2019 |
| 7. | Share Transfer Audit | Regulation 40 (9) | 30 days from the end of the quarter i.e.,30/04/2019 |
| 8. | Annual Audited Financial Results along with Audit Report (In accordance with IND AS) (XBRL) | Regulation-33 | 60 days from the end of the Financial Year i.e., 30/05/2019 |
Compliance with respect to Board Meeting for Approval of Financial Results-
| (i) Notice of Board Meeting to Stock Exchange | 5 days before the date of Board Meeting; | — |
| (ii) Paper Publication of Notice | Simultaneously on submission of same to stock exchange; | In one English daily newspaper having nationwide circulation and one in regional language daily newspaper where the registered office of the company is situated |
| (iii) Board Meeting | Within 60 days from the end of the Financial Year; due date-30/5/2019 | — |
| (iv) Outcome of the Board Meeting- Submission of the PDF of Financial Results along with Audit Report | Within 30 minutes from the conclusion of the Board Meeting | — |
| (v) Submission of Financial Results along with Audit Report in XBRL form | Within 24 hours from the conclusion of the Board Meeting | — |
| (vi) Paper Publication of the financial results | Within 48 hours from the end of the Board Meeting; | In one English daily newspaper having nationwide circulation and one in regional language daily newspaper where the registered office of the company is situated |
Author: Sakshi Gupta is an Associate at M&K Associates and can be reached at mail@mnklaws.com
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