POWER TO RELAX STRICT ENFORCEMENT OF THE REGULATIONS - Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
POWER TO RELAX STRICT ENFORCEMENT OF THE REGULATIONS - 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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