Dematerialisation requirement: specified securities must be dematerialised before filing the draft offer document under amended disclosure rules. Amendments expand definitions to include accredited investors and clarify entities eligible for offers and the Social Stock Exchange, impose mandatory dematerialisation of specified securities held by promoters, promoter group, selling shareholders, directors, key managerial personnel, senior management, qualified institutional buyers, employees, special rights shareholders and entities regulated by financial sector regulators prior to filing a draft offer document, broaden classes of sellers in specified provisos to include alternative investment funds and certain institutional holders, refine Social Stock Exchange registration and Social Impact Assessment Organization criteria, and revise Schedule VII disclosure and placement document requirements including capitalisation, financial information and litigation materiality.