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        SEBI

        Regulation 59 - Half-yearly Disclosures

        Securities and Exchange Board of India (Mutual Funds) Regulations, 1996
        Chapter VII
        GENERAL OBLIGATIONS

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        Half yearly disclosures require mutual funds to host unaudited financial results online and publish an advertisement announcing availability. Regulation 59 requires mutual funds and asset management companies to host a soft copy of their half yearly unaudited financial results on their websites within one month of the half year end, with the report containing details as specified in the Twelfth Schedule and any additional information necessary to provide a true and fair view; it also requires publication of an advertisement in an English nationwide daily and a regional language newspaper announcing the hosting of those results.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Half yearly disclosures require mutual funds to host unaudited financial results online and publish an advertisement announcing availability.

                            Regulation 59 requires mutual funds and asset management companies to host a soft copy of their half yearly unaudited financial results on their websites within one month of the half year end, with the report containing details as specified in the Twelfth Schedule and any additional information necessary to provide a true and fair view; it also requires publication of an advertisement in an English nationwide daily and a regional language newspaper announcing the hosting of those results.


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