Commercial Paper listing framework: allows limited review unaudited stub period financials with required disclosures and consolidation reporting option. Amendments allow listed issuers compliant with SEBI LODR and issuers with outstanding Commercial Paper compliant with Annexure II to file unaudited financials with limited review for a stub period, subject to disclosures including risk factors. Issuers required to prepare financials for consolidation into a parent's consolidated results may submit either the prescribed standalone financial results or the quarterly results prepared for consolidation. The circular is issued under SEBI authority and posted on SEBI's website.
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.
Commercial Paper listing framework: allows limited review unaudited stub period financials with required disclosures and consolidation reporting option.
Amendments allow listed issuers compliant with SEBI LODR and issuers with outstanding Commercial Paper compliant with Annexure II to file unaudited financials with limited review for a stub period, subject to disclosures including risk factors. Issuers required to prepare financials for consolidation into a parent's consolidated results may submit either the prescribed standalone financial results or the quarterly results prepared for consolidation. The circular is issued under SEBI authority and posted on SEBI's website.
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