https://www.taxtmi.com/circulars?id=65257 Master Circular consolidates SEBI circulars on REIT regulation, mandating online filings, detailed public-issue procedures (merchant banker due diligence, draft/offer/final offer filings, ASBA bidding, anchor allocations and allotment rules), comprehensive financial and audit disclosures (three years' financials, Ind AS, NDCF framework, combined financial statements), and continuous listing and disclosure obligations including website updates, unit-holding patterns, credit-rating review, encumbrance reporting and a structured exit-option mechanism for dissenting unitholders with prescribed timelines, escrow arrangements and exit-price formulae. en-us Mon, 29 Nov 2021 00:00:00 +0530 Tue, 30 Nov 2021 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65257 Master Circular consolidates SEBI circulars on REIT regulation, mandating online filings, detailed public-issue procedures (merchant banker due diligence, draft/offer/final offer filings, ASBA bidding, anchor allocations and allotment rules), comprehensive financial and audit disclosures (three years' financials, Ind AS, NDCF framework, combined financial statements), and continuous listing and disclosure obligations including website updates, unit-holding patterns, credit-rating review, encumbrance reporting and a structured exit-option mechanism for dissenting unitholders with prescribed timelines, escrow arrangements and exit-price formulae. Circulars SEBI Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65257