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of <h1>SEBI Mandates Continuous Disclosure and Compliance for REITs Under Regulation 23 of 2014 REIT Regulations.</h1> The circular issued by the Securities and Exchange Board of India (SEBI) outlines the continuous disclosure and compliance requirements for Real Estate Investment Trusts (REITs) under Regulation 23 of the REIT Regulations, 2014. REITs must disclose both financial and non-financial information to the stock exchanges where their units are listed. Financial disclosures include half-yearly and annual financial information, prepared according to Indian Accounting Standards, with comparative data from previous periods. Non-financial disclosures involve maintaining a functional website, grievance redressal mechanisms, and compliance with listing agreements. REITs must ensure proper record-keeping, credit rating reviews, and timely updates on their websites.
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