Integrated Filing consolidates governance and financial quarterly disclosures for listed entities, with specified timelines and auditor restrictions. Integrated Filing consolidates specified governance and financial periodic filings into two quarterly formats-Integrated Filing (Governance) and Integrated Filing (Financial)-with timelines of 30 days for governance and 45 days (60 days for year-end) for financial filings; it prescribes quarterly disclosure items (including certain acquisitions, low-threshold fines and tax litigation updates), requires quantification of ratified related party transactions in financial filings, updates Master Circular formats into Annexure 1, substitutes Annexure 18A with Annexure 5 for timelines, and clarifies Secretarial Auditor disqualifications and prohibited services.
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Integrated Filing consolidates governance and financial quarterly disclosures for listed entities, with specified timelines and auditor restrictions.
Integrated Filing consolidates specified governance and financial periodic filings into two quarterly formats-Integrated Filing (Governance) and Integrated Filing (Financial)-with timelines of 30 days for governance and 45 days (60 days for year-end) for financial filings; it prescribes quarterly disclosure items (including certain acquisitions, low-threshold fines and tax litigation updates), requires quantification of ratified related party transactions in financial filings, updates Master Circular formats into Annexure 1, substitutes Annexure 18A with Annexure 5 for timelines, and clarifies Secretarial Auditor disqualifications and prohibited services.
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