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.

Listed entities must immediately notify recognised stock exchanges of changes in directors, key managerial personnel, auditors or compliance officers. Detailed reasons supplied by an resigning auditor must be disclosed as soon as possible, and within one working day of receipt. A resigning director, key managerial person or compliance officer who is aware of material irregularities affecting the listed entity, including financial reporting, must notify the recognised stock exchange or exchanges in writing within one working day.

Regulation 90 requires a listed entity with specified securities primarily listed on recognised stock exchanges to immediately disclose to the recognised stock exchange or exchanges the proceedings of its annual and extraordinary general meetings. The obligation applies to meetings by whatever name called and covers both annual and extraordinary general meetings.

Listed entities with specified securities primarily listed on recognised stock exchanges must give prior intimation of board meetings and immediately disclose outcomes concerning dividends, buybacks, fund raising, capital changes, financial results, voluntary delisting, material business events, or material litigation. Intimation must be given at least two working days before the meeting, excluding the intimation date and meeting date.

Listed entities whose specified securities are primarily listed on recognised stock exchanges must, under Regulation 88, immediately disclose amendments to their constitutional documents, including the memorandum of association, articles of association, and comparable instruments, however named, to the recognised stock exchange or exchanges whenever such amendments occur without delay.

Listed entities with specified securities primarily listed on recognised stock exchanges must promptly disclose material or price-sensitive events or information concerning themselves, subsidiaries or associates, no later than twenty-four hours. Materiality depends on whether omission would alter publicly available information or likely cause a significant market reaction if later revealed; otherwise, the board may determine materiality. Listed entities must maintain a board-approved materiality policy and publish it on their websites.

Listed entities must appoint a qualified company secretary as compliance officer, while an entity incorporated outside India must appoint a company secretary or equivalent. The compliance officer must ensure regulatory conformity, coordinate and report to the Authority, recognised stock exchanges and depositories, and implement correct procedures to secure the correctness, authenticity and comprehensiveness of filed information, statements and reports.

Listed entities must ensure compliance by key managerial personnel, directors, promoters, controlling shareholders, and other persons dealing with them with responsibilities and obligations assigned under the Listing Regulations.

Listed Entities must apply applicable accounting standards, obtain independent and qualified annual audits, and provide non-misleading, accurate, explicit and timely information to recognised stock exchanges and investors. Dissemination channels must ensure equal, timely and cost-efficient investor access. Directors must act in good faith and consider the interests of members, the Listed Entity, employees, shareholders, society and environmental protection. Timely filings and periodic reports must contain sufficient material business, financial performance and management information to enable investors to track performance and assess current status.

Regulation 83 establishes the applicability of Part A of Chapter XII, containing general listing obligations and disclosure requirements. Part A applies to securities listed on recognised stock exchange(s) under the International Financial Services Centres Authority (Listing) Regulations, 2024. The provision confines these obligations to securities listed pursuant to those Regulations and identifies listed status as the trigger for their application.

Listing of other financial products may be undertaken by an issuer on a recognised stock exchange in the manner and subject to the conditions specified by the Authority. The Authority may prescribe the applicable listing process and conditions for such financial products.

Regulation 81 permits an issuer to list a certificate of deposit on a recognised stock exchange in the manner and subject to conditions specified by the International Financial Services Centres Authority. The Authority's specifications govern the procedure by which an issuer may pursue listing and the conditions applicable to listing certificates of deposit.

Commercial paper listing is permitted on a recognised stock exchange for an issuer, subject to the manner and conditions specified by the Authority. Compliance with Authority-specified requirements is necessary for listing, with regulatory discretion governing the prescribed listing manner and conditions applicable to issuers.

Regulation 79 permits an issuer to list a fund or investment trust on a recognised stock exchange in accordance with the IFSCA (Fund Management) Regulations, 2022. Listing eligibility and admission to trading are subject to the applicable fund-management regulatory framework.

Issuers of ESG-labelled debt securities, other than sustainability-linked debt securities, must annually disclose use and allocation of proceeds, project or asset details, ESG impact indicators, and the methods and assumptions used for impact metrics. Sustainability-linked debt issuers must report performance against selected key performance indicators and Sustainability Performance Targets, including relevant baselines and information enabling investors to assess target ambition. Independent external verification must address target performance and the related impact and timing of any financial or structural adjustment.

ESG-labelled debt securities require disclosures on ESG objectives, project or asset selection, proposed use of proceeds, and systems for tracking deployment. Sustainability-linked debt securities require disclosure of the issuance rationale and consistency with the issuer's sustainability and business strategy, together with compliance with applicable international pre-issuance and post-issuance standards. Alignment with the ICMA Sustainability-Linked Bond Principles entails disclosures and continuing obligations concerning performance indicators, target calibration, bond characteristics, reporting, and verification.

ESG-labelled debt securities may be described as green, social or sustainability only where issuance proceeds are proposed to finance or refinance projects or assets aligned with recognised standards. Sustainability-linked debt securities must align with those standards or other qualifying criteria. Issuers must appoint an independent and suitably qualified external reviewer, with remuneration structured to prevent conflicts of interest, and must adequately disclose reviewer details in an easily accessible manner for investors.

ESG-labelled debt securities, including green, social, sustainability, sustainability-linked, and other specified ESG-labelled instruments, fall within Chapter X when listed or proposed for listing on a recognised stock exchange. The Chapter X requirements apply in addition to the requirements under Chapter IX.

A recognised stock exchange may relax certain debt-security listing requirements on an issuer's application, in accordance with its internal policy or guidelines. Exempt categories include supranational, multilateral and statutory institutions or agencies, entities with securities irrevocably guaranteed by a Sovereign, and other entities specified by the Authority.

Public issues of debt securities on recognised stock exchanges require the issuer to appoint a trustee, create a debenture redemption reserve, and comply with further requirements specified by the Authority or the recognised stock exchange. The framework covers trustee appointment, redemption-reserve creation, and additional issuance requirements.