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of SEBI amended the Listing Obligations and Disclosure Requirements Regulations, 2025, introducing two key modifications: (1) SCORES registration may now be taken at the trustee level for all special purpose distinct entities they oversee, and (2) mandated annual disclosures by special purpose distinct entities or trustees regarding outstanding litigations, material developments potentially prejudicial to investor interests, and defaults in servicing obligations. The amendments aim to enhance transparency and investor protection in securitized debt instruments by requiring comprehensive annual reporting at the trustee level.
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