IPO grading optionality now permitted for issuers; disclosure formats updated and statement of assets standardized. Regulation 26(7) permits an issuer making an initial public offer to obtain IPO grading from one or more credit rating agencies registered with the Board. Several Schedule VIII and Schedule XIII provisions and advertisement formats are amended to insert '(if applicable)' or ', if applicable' after references to IPO grading, making grading references conditional. The illustrative Statement of Assets and Liabilities in Schedule VIII is replaced by a tabular format specifying shareholders' funds, non-current and current liabilities and assets with sub-items across reporting years.