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of <h1>Regulation 27 mandates offer documents for securitized debt instruments must be free from false statements and omissions.</h1> Regulation 27 of the Securities and Exchange Board of India (Issue and Listing of Securitized Debt Instruments and Security Receipts) Regulations, 2008 mandates that offer documents or related reports issued by a special purpose distinct entity for securitized debt instruments must be free from false or misleading statements. Additionally, they must not omit any material facts that could render the statements misleading when considering the context in which they are made.
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