Dear Sir\Madam
The Securities and Exchange Board of India (SEBI) has issued circular no. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023, regarding disclosure of material events / information by listed entities under Regulations 30 and 30A of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.
This circular consists of four annexures with respect to disclosure requirements under regulations 30 and 30A (inserted by the aforesaid amendment) of the LODR Regulations which are given below:
I. ANNEXURE I specifies the details that need to be provided while disclosing events given in Part A of Schedule III (Annexure 18 to the Master Circular).
II. ANNEXURE II specifies the timeline for disclosing events given in Part A of Schedule III.
III. ANNEXURE III provides guidance on when an event / information can be said to have occurred (Annexure 19 to the Master Circular).
IV. ANNEXURE IV provides guidance on the criteria for determination of materiality of events / information.
The Master Circular stands partially modified by this circular.
This circular shall come into force from July 15, 2023
The aforesaid circular is attached for reference
All Listed companies are requested to take note and comply accordingly.
Ashok kumar Singh
DGM-Listing Compliance
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Shyam Bhagirath
Manager-Listing Compliance
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