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        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.

        SEBI mandates that the trustee of each special purpose distinct entity must make half-yearly periodic disclosures for listed Securitised Debt Instruments in prescribed formats, distinguishing between SDIs backed by loans/listed debt securities/credit facility exposures and SDIs backed by other exposures, including specified maturity, minimum retention requirement, credit quality, defaults/overdues, prepayments, recovery actions, utilisation of credit enhancement/liquidity facilities, amendments, pool characteristics, and minimum holding period information; this standardises ongoing reporting for different asset types. The trustee must submit these disclosures to SEBI and to the stock exchange where the SDIs are listed within 30 days of the end of March and September, with compliance effective from March 31, 2026.

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