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of <h1>Top 1000 listed companies must disclose dividend policies as per Regulation 43A of SEBI Listing Regulations 2015.</h1> Regulation 43A of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 mandates the top 1000 listed entities by market capitalization to formulate and disclose a dividend distribution policy. This policy must be available on the entity's website and linked in its annual reports. The policy should outline circumstances for dividend expectations, financial considerations, internal and external factors, utilization of retained earnings, and parameters for different share classes. Changes to these parameters must be disclosed with rationale. Other listed entities may voluntarily disclose their policies online and in annual reports.
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