Annual report submission for listed debt securities requires each issuer to provide recognised stock exchange(s) with a copy immediately after finalisation. Submission must occur no later than six months after the end of the relevant financial year. The requirement establishes a continuing disclosure timeline linking the filing obligation to completion of the annual report while imposing an outer deadline measured from financial-year end for issuers.

Financial statement disclosure for debt securities requires an issuer to submit audited annual financial statements to recognised stock exchange(s) immediately after board approval and no later than three months after the end of the financial year. Financial statements must follow IFRS, US GAAP, Ind AS, or applicable home-jurisdiction standards; other home-jurisdiction standards require reconciliation with IFRS.

Issuers of debt securities must immediately disclose material or price-sensitive events to recognised stock exchange(s). Required disclosures include redemption or cancellation, interest-payment details except for fixed-rate debt securities, exercise of buy-back or put options, delays in principal or interest payments, and modifications to issue terms and conditions.

Regulation 115 requires recognised stock exchanges to ensure immediate website dissemination of disclosures made by listed entities. It creates an exchange-level obligation requiring prompt publication and public availability, without delay, of information disclosed by companies with depository receipts listed on recognised stock exchanges under applicable listing obligations and disclosure requirements.

Voting rights of depository receipt holders must be exercised in accordance with the depository agreement governing the relevant depository receipts listed on recognised stock exchanges.

Listed entities having depositary receipts listed on recognised stock exchanges must comply with their home exchange's listing and other rules, and with requirements of the home regulator, where underlying specified securities are listed there. English disclosures must be released to recognised stock exchange(s) simultaneously with their release to the home exchange or home regulator for a primary listing. Further requirements specified by the Authority or recognised stock exchange(s) must also be met.

Listed entities with depository receipts listed on recognised stock exchanges must provide advance intimation of proposed corporate actions concerning the receipts or underlying securities. Where applicable, they must notify the recognised stock exchange of the record date at least three working days in advance and state its purpose.

Change of depository bank by a listed entity having depository receipts listed on recognised stock exchanges requires prior approval from the recognised stock exchange or exchanges. The listed entity must disclose the change to the recognised stock exchange or exchanges within twenty-four hours, combining a pre-change approval requirement with a post-change disclosure obligation.

Listed entities with depository receipts listed on recognised stock exchanges must disclose corporate governance practices in their annual report under relevant home-jurisdiction laws. They must also comply with corporate governance norms specified by the Authority, establishing a dual compliance framework combining home-jurisdiction annual-report disclosure requirements with Authority-prescribed governance standards applicable to such listed entities.

Each listed entity must submit its shareholding pattern to the recognised stock exchange or exchanges in the format specified by the Authority or the relevant exchange. The filing is required quarterly and must be completed within fifteen working days after the end of each quarter.

Material or price-sensitive events concerning a listed entity or its subsidiaries or associates must be disclosed immediately to recognised stock exchange(s) when considered material or price sensitive by the board of directors. Materiality depends on whether omission would alter publicly available information or likely cause significant market reaction if later revealed. Listed entities must maintain a board-approved materiality determination policy and disclose it on their website.

Listed entities having depository receipts listed on recognised stock exchanges must disclose audited annual financial statements immediately after board approval and within three months of the financial year-end. Financial statements for each of the first three quarters must be disclosed immediately after board approval and within forty-five days of each quarter-end. Statements must follow IFRS, US GAAP, Ind AS, or applicable home-jurisdiction standards; other home-jurisdiction standards require reconciliation with IFRS.

Entities with a secondary listing of specified securities must continue listing on the home exchange, comply with its listing rules and home-regulator requirements, and make English disclosures to recognised stock exchanges simultaneously with releases to the home exchange and home regulator. They must also comply with additional requirements specified by the Authority or recognised stock exchanges.

Immediate website dissemination of disclosures made by Listed Entities is required from recognised stock exchange(s). Where specified securities are listed as a primary listing, each recognised stock exchange must ensure that disclosures made by Listed Entities are disseminated on its website immediately. The obligation concerns the exchange's dissemination function, applies to listed-entity disclosures, and requires the website to serve as the medium for immediate dissemination.

Listed entities with specified securities primarily listed on recognised stock exchanges must maintain a functional website. The website must provide basic entity information, including its business details, board of directors, key managerial personnel, compliance officer, financial statements, grievance-redressal email address, and annual reports. This establishes a continuing digital disclosure requirement for corporate, governance, financial, and investor-grievance information.

Listed entities with specified securities primarily listed on recognised stock exchanges must establish a whistle-blower mechanism enabling directors, employees and other persons to report genuine concerns. The mechanism must incorporate adequate safeguards against victimisation of persons using it. Protection against victimisation applies to persons using the mechanism to raise genuine concerns.

Listed Entities must provide remote e-voting for all shareholders' resolutions, file voting results with recognised stock exchanges within two working days of a General Meeting, and send proxy forms allowing votes for or against each resolution. They must also provide all shareholders a one-way live webcast of annual general meeting proceedings.

Listed entities must provide advance intimation to recognised stock exchange(s) before proposed corporate actions, including stock splits, consolidations, dividends and bonus issues. Where a record date applies, the entity must notify the exchange(s) at least three working days beforehand and specify the purpose of that record date for the relevant corporate action.

Listed entities with specified securities primarily listed on recognised stock exchanges must disclose an environmental, social and governance sustainability report for each financial year within six months after its end. The requirement does not apply where market capitalisation is below USD 50 million. The report must follow internationally accepted reporting standards, Business Responsibility and Sustainability Reporting, or another standard specified by the Authority.

Listed entities with specified securities primarily listed on a recognised stock exchange must describe their governance practices in annual reports under the laws of their jurisdiction of incorporation. They must also comply with corporate governance norms specified by the Authority, combining incorporation-jurisdiction disclosure requirements with additional prescribed governance compliance obligations.