Statement on deviation in use of proceeds for listed non-convertible debt and preference shares must be filed half-yearly. Listed entities issuing listed non-convertible debt securities or non-convertible redeemable preference shares must file a half-yearly Statement indicating Deviation or Variation in the use of proceeds in the Annexure-A format, within 45 days of each half year until funds are fully utilised. The report must quantify deviations from objects and allocations, include explanations, auditor comments, and be reviewed by the Audit Committee or Board, with the committee's comments filed with the stock exchange.