DUTIES AND OBLIGATIONS OF THE RECOGNISED STOCK EXCHANGE(S)Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
DUTIES AND OBLIGATIONS OF THE RECOGNISED STOCK EXCHANGE(S)Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
Annual report disclosures: mandated related party, MD&A and accounting-treatment transparency obligations follow listing rules. Schedule V requires listed entities to include in the annual report: detailed related party disclosures compliant with the Accounting Standard, including ... Summary
Annual report disclosures: mandated related party, MD&A and accounting-treatment transparency obligations follow listing rules.
Schedule V requires listed entities to include in the annual report: detailed related party disclosures compliant with the Accounting Standard, including year-end and maximum outstanding loans/advances/investments among holding, subsidiary, associate and director-interested entities; Management Discussion and Analysis covering industry, risks, controls, operational and financial performance and specified ratio changes with explanations; and disclosure where accounting treatment departs from Accounting Standards together with management's justification.
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