Reporting obligation for FIIs: monthly disclosure of issuance, renewal or redemption of derivative instruments to regulator. FIIs issuing derivative/financial instruments linked to Indian securities must report issuance, renewal, cancellation or redemption monthly to the regulator using the prescribed annexure format, filed within one week of month-end and signed by the compliance officer; only FIIs that issue such instruments and only for months with transactions must file. The report requires issuer identification, instrument and underlying security details, investor nationality/place of incorporation, issue and maturity data, face/maturity values, instrument quantities and underlying securities quantities, and opening/closing balances with movement breakdowns.
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Provisions expressly mentioned in the judgment/order text.
Reporting obligation for FIIs: monthly disclosure of issuance, renewal or redemption of derivative instruments to regulator.
FIIs issuing derivative/financial instruments linked to Indian securities must report issuance, renewal, cancellation or redemption monthly to the regulator using the prescribed annexure format, filed within one week of month-end and signed by the compliance officer; only FIIs that issue such instruments and only for months with transactions must file. The report requires issuer identification, instrument and underlying security details, investor nationality/place of incorporation, issue and maturity data, face/maturity values, instrument quantities and underlying securities quantities, and opening/closing balances with movement breakdowns.
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