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        SEBI

        Para 19 - Reporting of financial statements.

        SEBI (International Financial Services Centres) Guidelines, 2015
        Chapter V
        ISSUE OF DEBT SECURITIES

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        Reporting of financial statements: IFSC debt security issuers must follow Companies Act accounting and reporting rules. Issuers of debt securities in an International Financial Services Centre must prepare and present their statements of accounts in conformity with Companies Act, 2013 as applied within the IFSC, creating a mandatory accounting and reporting condition under the SEBI IFSC Guidelines, 2015.
                          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.

                                Reporting of financial statements: IFSC debt security issuers must follow Companies Act accounting and reporting rules.

                                Issuers of debt securities in an International Financial Services Centre must prepare and present their statements of accounts in conformity with Companies Act, 2013 as applied within the IFSC, creating a mandatory accounting and reporting condition under the SEBI IFSC Guidelines, 2015.


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