KPI disclosure standards require issuers and merchant bankers to adopt industry standards for offer document disclosures. Requirement to disclose Key Performance Indicators (KPIs) in draft offer documents and offer documents is standardized through industry-developed benchmarks. Issuer companies and merchant bankers are directed to follow these standards to meet KPI disclosure obligations under the offering regulations, and stock exchanges and industry associations must publish and circulate the standards to ensure awareness and compliance.
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.
KPI disclosure standards require issuers and merchant bankers to adopt industry standards for offer document disclosures.
Requirement to disclose Key Performance Indicators (KPIs) in draft offer documents and offer documents is standardized through industry-developed benchmarks. Issuer companies and merchant bankers are directed to follow these standards to meet KPI disclosure obligations under the offering regulations, and stock exchanges and industry associations must publish and circulate the standards to ensure awareness and compliance.
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