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<h1>Corporate governance for high value debt listed entities updated: expanded disclosure, quarterly reporting and trustee obligations.</h1> Amendments align definitions with the Issue and Listing of Non-Convertible Securities Regulations, 2021 and extend listing obligations to non-convertible securities; introduce the category of high value debt listed entity subject to corporate governance provisions on a phased basis; mandate enhanced quarterly financial reporting, expanded disclosure metrics and website hosting of disclosures; require debenture trustee notifications, Directors and Officers insurance for independent directors of high value debt listed entities, and prescribe escrow treatment and eventual remittance for unclaimed interest/dividend/redemption amounts.