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.

109. The Listed Entity shall submit its shareholding pattern to the recognised stock exchange(s), in the format specified by the Authority or by such recognised stock exchange(s) on a quarterly basis, within fifteen working days from 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.

PART D - LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS FOR COMPANIES HAVING DEPOSITORY RECEIPTS LISTED ON RECOGNISED STOCK EXCHANGE (S) 107. (1) The Listed Entity shall disclose the audited financial statements for the full financial year to the recognised stock exchange(s) immediately after the approval of its board of directors, but in any event not later than three months of the end of financial year. (2) The Listed Entity shall disclose the financial statements for each of the fi... ... ...

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.

105. The recognised stock exchange(s) shall ensure that the disclosures made by the Listed Entities are immediately disseminated on their websites. =============... ... ...

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.

103. The Listed Entity shall establish a whistle-blower mechanism for directors, employees and others to report genuine concerns while ensuring adequate safeguards against victimisation of persons who use such mechanism. =============... ... ...

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.

101. (1) The Listed Entity shall inform the recognised stock exchange(s) in advance of any proposed corporate actions such as stock split, consolidation, dividend, bonus issues or similar events. (2) The Listed Entity shall give notice of the record date for such corporate action to the recognised stock exchange(s), wherever applicable at least three working days in advance, specifying the purpose of the record date. =============... ... ...

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.

99. (1) The Listed Entity shall describe its corporate governance practices in its annual report in the manner specified by the laws of the jurisdiction of its incorporation. (2) The Listed Entity shall also comply with the corporate governance norms as may be specified by the Authority. =============... ... ...

Listed entities must submit quarterly statements identifying category-wise deviations between projected utilisation of public-issue proceeds stated in the offer document and their actual use. The statements must continue until proceeds are fully utilised or the stated purpose is achieved, undergo audit committee review, and be submitted to recognised stock exchanges immediately after review within the prescribed quarterly timeline. Variations must also be explained in the directors' report in the annual report.

97. (1) The Listed Entity shall submit the annual report to the recognised stock exchange(s) immediately after the finalisation of the same, and also publish the annual report on its website. (2) The annual report shall contain the following: (a) Audited standalone and consolidated financial statements; (b) Directors report; (c) Management discussion and analysis report; (d) Corporate Governance practices; (e) Sustainability Report, if applicab... ... ...

Regulation 96 requires a listed entity with specified securities primarily listed on recognised stock exchanges to disclose audited standalone and consolidated financial statements for the full financial year immediately after board approval and no later than three months after the end of that financial year. Financial statements for each of the first three quarters must be disclosed immediately after board approval and within forty-five days after the relevant quarter. Financial statements must follow IFRS, US GAAP, Ind AS, or applicable home-jurisdiction standards; other home-jurisdiction standards require reconciliation with IFRS.

95. The Listed Entity shall submit its shareholding pattern to the recognised stock exchange(s), in such form and manner as may be specified by the Authority or the recognised stock exchange(s) on a quarterly basis, within fifteen working days from the end of each quarter. =============... ... ...

Promoters and controlling shareholders must disclose details of any encumbrance over a listed entity's specified securities when created, invoked or released. Disclosure must be made within two working days to the recognised stock exchange or exchanges and to the listed entity. The listed entity must immediately disclose the information received to the recognised stock exchange or exchanges.

93. (1) The Authority or a recognised stock exchange may require a Listed Entity to appoint a competent person to review or investigate its affairs and report its findings to the Authority, recognised stock exchange(s) and its Audit Committee. (2) The Listed Entity shall ensure that any information with respect to appointment of person as mentioned in sub regulation (1) and findings by such person, shall be immediately disclosed to the recognised stock exchange(s) for public dissemination... ... ...

Listed entities must immediately disclose to recognised stock exchange(s) any auditor's adverse opinion, disclaimer of opinion, or qualified opinion on their financial statements. This duty also applies to opinions concerning subsidiaries or associates where they materially affect the listed entity's consolidated accounts.

91. (1) The Listed Entity shall immediately disclose to the recognised stock exchange(s) any change in director, key managerial personnel, auditor or Compliance Officer. (2) In case of a resignation of the auditor of the Listed Entity, detailed reasons for resignation of auditor, as given by the said auditor, shall be disclosed by the Listed Entity to the recognised stock exchange(s) as soon as possible but not later than one working day of receipt of such reasons from the auditor. (3)... ... ...