88. The Listed Entity shall immediately disclose to the recognised stock exchange (s) any amendment to its constitutional documents viz. memorandum or articles of association or any other similar document, by whatever name called. =============... ... ...

PART B: ENTITIES WITH SPECIFIED SECURITIES LISTED ON RECOGNISED STOCK EXCHANGES AS A PRIMARY LISTING 87. (1) The Listed Entity shall immediately make disclosure to the recognised stock exchange(s) of any event or information concerning it or any of its subsidiaries or associates which, in the opinion of the board of directors of the Listed Entity, is material or price sensitive. Explanation 1: The Listed Entity shall consider the following criteria for determination of materiality of e... ... ...

86. (1) A Listed Entity shall appoint a qualified company secretary as the compliance officer: Provided that where the entity is incorporated outside India, a company secretary or equivalent shall be appointed as compliance officer. (2) The compliance officer of the Listed Entity shall be responsible for- (a) ensuring conformity with the applicable regulatory obligations under these regulations, in letter and spirit; (b) co-ordination with and reporting to the Authori... ... ...

85. The Listed Entity shall ensure that key managerial personnel, directors, promoters, controlling shareholders or any other person dealing with it comply with responsibilities or obligations as assigned to them under these regulations. =============... ... ...

84. The Listed Entity shall make disclosures and abide by its obligations under these regulations in accordance with the following principles: a) Information shall be prepared and disclosed in accordance with applicable accounting standards for financial disclosure; b) The Listed Entity shall implement the applicable accounting standards in letter and spirit in the preparation of financial statements taking into consideration the interest of all stakeholders, and shall also... ... ...

CHAPTER XII: LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS PART A: GENERAL OBLIGATIONS 83. The provisions of PART A of this Chapter shall apply to the securities listed on the recognised stock exchange(s) under these regulations. =============... ... ...

82. An issuer may list such other financial product on a recognised stock exchange in such manner and subject to such conditions as may be specified by the Authority. =============... ... ...

81. An issuer may list certificate of deposit on a recognised stock exchange in such manner and subject to such conditions as may be specified by the Authority. =============... ... ...

80. An issuer may list commercial paper on a recognised stock exchange in such manner and subject to such conditions as may be specified by the Authority. =============... ... ...

CHAPTER XI: LISTING OF OTHER FINANCIAL PRODUCTS 79. An issuer may list a fund or an investment trust on a recognised stock exchange in terms of IFSCA (Fund Management) Regulations, 2022. =============... ... ...

78. (1) The issuer shall provide the following additional disclosures to the recognised stock exchange(s), at least on an annual basis, until full utilisation of the proceeds, in respect of ESG labelled debt securities (other than sustainability-linked debt securities): (a) Utilisation of proceeds of the issue; (b) Allocation: List of project(s) and/or asset(s) to which proceeds of the debt securities have been allocated/invested, including a brief description of such proje... ... ...

77. (1) The issuer shall make the following additional disclosures in the offer document or information memorandum, as the case may be, in respect of ESG labelled debt securities (other than sustainability-linked debt securities): (a) A statement on ESG objectives of the issue of debt securities; (b) Details of process followed by the issuer for evaluating and selecting the project(s) and/or asset(s); (c) Proposed use of the proceeds of the issue including details ... ... ...

76. (1) The debt securities shall be labelled as "green", "social" or "sustainability" only if the funds raised through the issuance of such debt securities are proposed to be utilised for financing or refinancing projects and/or assets aligned with any of the following recognised standards: (a) International Capital Market Association (ICMA) Principles / Guidelines; (b) Climate Bonds Standard; (c) ASEAN Standards; (d) European Union Standards; (e... ... ...

CHAPTER X: ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) LABELLED DEBT SECURITIES 75. (1) This chapter shall apply to Environmental, Social and Governance (ESG) labelled debt securities including "green", "social", "sustainability", "sustainability linked" debt securities or any other ESG labelled debt securities as may be specified by the Authority, which is listed or proposed to be listed on a recognised stock exchange. (2) The requirements under this chapter shall be in addition to the... ... ...

74. A recognised stock exchange may, if satisfied on the basis of an application made by an issuer, relax the applicability of certain requirements of this chapter or chapter X, as the case may be, in accordance with its internal policy or guidelines, for the following issuers: (a) Supranational, multilateral or statutory institutions /organisations /agencies; (b) Entities whose securities are irrevocably guaranteed by a Sovereign; and (c) Any other entity as may b... ... ...

73. In respect of a public issue of debt securities on a recognised stock exchange, the issuer shall comply with requirements such as appointment of trustee, creation of debenture redemption reserve and such other requirements as may be specified by the Authority or the recognised stock exchange(s). =============... ... ...

72. (1) The issuer shall obtain credit rating for its debt securities proposed to be listed on a recognised stock exchange from a credit rating agency registered either with the Authority or with a regulator in a Foreign Jurisdiction. Provided that from April 01, 2025 or such other date as may be specified by the Authority, the issuer shall obtain a credit rating from at least one credit rating agency registered with the Authority and may obtain any additional credit rating(s) from a glob... ... ...

71. The minimum subscription amount for an investor in case of private placement shall be disclosed in the offer document. =============... ... ...

70. (1) The offer document or information memorandum, as applicable, shall contain all material disclosures which are true, correct and adequate to enable the investors to take an informed investment decision. (2) The issuer shall ensure that the following disclosures are made in the offer document or information memorandum: a. Issuer Disclosures: i. General information; ii. Risk Factors; iii. Information about the issuer; iv. Business descript... ... ...

69. (1) The issuer desirous of listing its debt securities on a recognised stock exchange shall file the listing application along with a copy of the offer document or information memorandum, as applicable, with the recognised stock exchange in accordance with the requirements specified by the recognised stock exchange. (2) The issuer shall file the listing application with a recognised stock exchange along with applicable regulatory fee and the same shall be remitted to the Authority in ... ... ...