Schedule - 06 - Disclosures in the offer document, abridged prospectus and letter of offer [See regulations 17, 24(2)(b), 34(1), 57(1)(f), 70(2), 122(2)(ii), 123(2)(d), 131(1), 153(1)(f), 186(3)(d), 218(2), 220(1)], 239, 246(2)(b), 282(1)(f), 287(2), 291]

Schedule VI under SEBI ICDR 2018 standardises issuer disclosures for public, rights and SME issues, enhancing transparency

Schedule VI under SEBI's ICDR Regulations, 2018 prescribes exhaustive, standardised disclosure obligations for issuers making public or rights issues of specified securities, including SME issues. It mandates updated, substantiated information in simple English across offer documents, letters of offer and abridged prospectuses, covering cover-page contents, risk factors, capital structure, shareholding, promoters, management, related-party dealings, outstanding litigations, financial statements (Ind AS/Indian GAAP), KPIs, basis of issue price, objects and means of finance, deployment and interim use of funds, monitoring, tax benefits, corporate governance, investor grievance redressal and statutory approvals. Special rules apply to fast track and further public offers, SME and rights issues, and wilful defaulters. Issuer directors and key officers must certify completeness and accuracy, with specified disclaimers from SEBI, stock exchanges and other regulators.