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of <h1>SEBI Requires Half-Yearly Reports on Use of Funds for Listed Debt Securities and Preference Shares.</h1> The circular issued by SEBI mandates that entities with listed non-convertible debt securities or non-convertible redeemable preference shares must submit a statement indicating any deviation or variation in the use of proceeds from their stated objectives. This statement must be submitted to stock exchanges on a half-yearly basis within 45 days after each half-year ends, until the funds are fully utilized or the intended purpose is achieved. The statement must be reviewed by the entity's Audit Committee or Board of Directors, with their comments included in the submission. The first submission is due for the half-year ending March 31, 2020.
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