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<h1>Shareholding pattern rules require listed entities to file class wise holdings and keep promoter holdings dematerialized and disclosed.</h1> Regulation 31 requires listed entities to submit class wise statements of holding of securities and shareholding pattern to stock exchanges within Board specified formats and timelines, including prior to listing, periodically and upon material capital restructuring; SME listed entities follow a half yearly timetable. The regulation mandates that promoter and promoter group holdings be maintained continuously in dematerialized form, comply with Board circulars, and be disclosed separately on exchange websites per Board formats.