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of <h1>SEBI Regulation 53: Annual Report Must Include Key Disclosures and Updates Within 48 Hours Post-AGM</h1> Regulation 53 of the SEBI Listing Obligations and Disclosure Requirements mandates that a listed entity's annual report must include disclosures specified in the Companies Act, 2013, such as audited financial statements, cash flow statements, auditors' and directors' reports, names and contact details of debenture trustees, and related party disclosures. The entity must submit the annual report to the stock exchange, debenture trustee, and publish it on its website. Any changes to the report must be updated and explained within 48 hours post-annual general meeting. Amendments to this regulation were made effective from April 1, 2016, and September 7, 2021.
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