Issue Summary Document requirement mandates standardized XBRL disclosure and exchange dissemination for public offers and corporate actions. The circular mandates submission of an Issue Summary Document (ISD) in XBRL for public issues, further issues, buy backs, open offers and voluntary delisting where exit is required; ISD filings occur in two stages (pre issue and post issue) using prescribed Table I-X templates with assigned submitting entities, specified timelines, and stock exchange utilities to accept, transmit and disseminate data on exchange and depository websites, alongside a requirement that lead managers post public issue advertisements in PDF on exchange websites.
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.
Issue Summary Document requirement mandates standardized XBRL disclosure and exchange dissemination for public offers and corporate actions.
The circular mandates submission of an Issue Summary Document (ISD) in XBRL for public issues, further issues, buy backs, open offers and voluntary delisting where exit is required; ISD filings occur in two stages (pre issue and post issue) using prescribed Table I-X templates with assigned submitting entities, specified timelines, and stock exchange utilities to accept, transmit and disseminate data on exchange and depository websites, alongside a requirement that lead managers post public issue advertisements in PDF on exchange websites.
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