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          <h1>SEBI mandates full material disclosures in debt securities offer documents per Schedule I and Companies Act, 2013.</h1> The Securities and Exchange Board of India (SEBI) mandates that offer documents for public issues of debt securities include all material disclosures necessary for informed investment decisions. Issuers and lead merchant bankers must ensure compliance with the Companies Act, 2013, and its rules, as well as the disclosures specified in Schedule I of the SEBI regulations. Additional disclosures may be required by SEBI. The term 'material' refers to any information likely to affect an investor's decision. Amendments have updated references from the Companies Act, 1956 to the Companies Act, 2013.

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