EDIFAR filing requirement mandates online submission of annual, periodic financial and governance statements, with compliance officer accountability. SEBI and NIC establish the EDIFAR system requiring specified listed companies to file on-line, in prescribed manner and format, annual reports (including balance sheet, profit and loss account and auditor's report), cash flow statements, half yearly and quarterly financial statements, corporate governance reports, shareholding patterns and statements of regulatory action. Companies must appoint a compliance officer responsible for filing and ensuring correctness, include a prescribed disclaimer identifying the company and compliance officer, and file electronically simultaneously with stock exchange submissions; EDIFAR obligations are supplementary to existing listing agreement requirements.
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Provisions expressly mentioned in the judgment/order text.
EDIFAR filing requirement mandates online submission of annual, periodic financial and governance statements, with compliance officer accountability.
SEBI and NIC establish the EDIFAR system requiring specified listed companies to file on-line, in prescribed manner and format, annual reports (including balance sheet, profit and loss account and auditor's report), cash flow statements, half yearly and quarterly financial statements, corporate governance reports, shareholding patterns and statements of regulatory action. Companies must appoint a compliance officer responsible for filing and ensuring correctness, include a prescribed disclaimer identifying the company and compliance officer, and file electronically simultaneously with stock exchange submissions; EDIFAR obligations are supplementary to existing listing agreement requirements.
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