Disclosure of material events / information by listed entities under Regulations 30 and 30A of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
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Material event disclosure requires prompt stock exchange reporting with prescribed content, timelines, and materiality guidance. The circular prescribes enhanced disclosure obligations for listed entities under Regulations 30 and 30A by specifying required content for Part A events, precise timelines for initial and follow up disclosures (including prompt post board meeting reporting), criteria and computation guidance for materiality under regulation 30(4), and rules on when an event is deemed to have occurred, while requiring listed entities to update exchanges as material particulars evolve.
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Material event disclosure requires prompt stock exchange reporting with prescribed content, timelines, and materiality guidance.
The circular prescribes enhanced disclosure obligations for listed entities under Regulations 30 and 30A by specifying required content for Part A events, precise timelines for initial and follow up disclosures (including prompt post board meeting reporting), criteria and computation guidance for materiality under regulation 30(4), and rules on when an event is deemed to have occurred, while requiring listed entities to update exchanges as material particulars evolve.
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