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Securities regulator issues the Fifth Amendment to the Listing...
New LODR Fifth Amendment reshapes related party transaction rules, disclosure duties, and non-convertible security communication timelines under Schedule XII
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Securities regulator issues the Fifth Amendment to the Listing Obligations and Disclosure Requirements Regulations, 2015, effective upon publication, with certain provisions deferred by 30 days. The amendment refines definitions to expressly cover directors, key managerial personnel and their relatives, revises disclosure obligations on annual reports, and modifies procedures and timelines for sending documents to holders of non-convertible securities. It significantly restructures regulation of related party transactions, introducing a new turnover-linked materiality framework in Schedule XII, revising monetary thresholds and conditions for audit committee approval, including for subsidiaries without a full year of audited financials, and clarifies the validity period of shareholders' omnibus approvals.
Securities regulator issues the Fifth Amendment to the Listing Obligations and Disclosure Requirements Regulations, 2015, effective upon publication, with certain provisions deferred by 30 days. The amendment refines definitions to expressly cover directors, key managerial personnel and their relatives, revises disclosure obligations on annual reports, and modifies procedures and timelines for sending documents to holders of non-convertible securities. It significantly restructures regulation of related party transactions, introducing a new turnover-linked materiality framework in Schedule XII, revising monetary thresholds and conditions for audit committee approval, including for subsidiaries without a full year of audited financials, and clarifies the validity period of shareholders' omnibus approvals.
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