TaxTMI 
TaxTMI 
Centralized Database for Corporate Bonds/ Debentures
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....te bonds at a single place. 3. Pursuant to consultation with various stakeholders, it has been decided to create a centralized database regarding corporate bonds which are available in demat form for public dissemination. Both the depositories viz. NSDL and CDSL, jointly, shall be the repository of information pertaining to the corporate bonds/debentures. 4. The various aspects in relation to the development of the centralized database are given below: a. Hosting of database: Depositories shall, jointly, create, host, maintain and disseminate the centralized database of corporate bonds/debentures, which are available in demat form. Depositories shall provide the requisite infrastructure and host the database. Depositories shall have adequate systems and safeguards to maintain the integrity of the data and to prevent manipulation of the data. Depository shall synchronize the database in consultation and sharing with other depository. b. Contents of Database : In the first phase, the bonds/debentures available in the demat form shall be considered. Subsequently, in co-ordination with Ministry of Corporate Affairs....
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....rmation providers such as Stock Exchanges, Credit Rating Agencies and Debenture Trustees, who shall be provided secure logins shall update the information in the database on a ongoing basis, as mentioned above. d. Updation of database: In respect of debentures/bonds for which new ISINs will be allotted on or after December 01, 2013, the information mentioned in this circular shall be provided by the issuer at the time of applying for ISIN to Depositories and shall hosted by the Depositories. In case of any changes / updation to the information, as available in the database, the Issuer must promptly inform the Depositories and the information providers such as Stock Exchanges, Credit Rating Agencies and Debenture Trustees shall update the same. e. Historical Information: In respect of debentures/bonds for which ISIN number is already obtained and bond/debenture is still outstanding (historical information), the Depositories shall by December 01, 2013 request the Issuers to provide the information. The Issuers shall provide the information to the Depositories by January 01, 2014 in the manner prescribed by Depositories. Upon....
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.... of data fields for information to be disseminated in the centralized database of bonds/ debentures which are available in demat form is as under: (A) Issuer Details: 1) Issuer Name 2) Issuer former names (The last three names including merger cases will be made available, if any) 3) Corporate Identity Number (CIN) 4) Type of Issuer : Relevant option may be selected (√) A. Based on ownership (i) Public Sector Undertaking (PSU)  (ii) Non PSU  B. Nature: (i) Bank  (ii) NBFC  (iii) Other 5) Business Sector: (i) Basic Materials  (vi) Healthcare  (ii) Consumer Goods including FMCG  (vii) Industrial  (iii) Consumer Services  (viii) ....
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....  (iii) Additional Tier 1  (iv) Subordinate - Tier 2  (v) Subordinate - Tier 2-Upper  (vi) Subordinate - Tier 2-Lower  (vii) Subordinate - Tier 3  (viiii) Perpetual  13) Whether tax free (Relevant option may be selected (√)) (i) Yes  (ii) No  14) if Tax free, quote the section of The Income Tax Act, 1961 under which it is tax free: ___________________________________________________ 15) Series (if any): 16) Whether bonds/debentures fall under Infrastructure category as per Government notification (Relevant option may be selected (√)) (i) Yes  (ii) No  17) ISIN 18) Instrument Description (....
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....her Step up / Step down coupon basis is available (Relevant option may be selected (√)) (i) Step up  (ii) Step down  If yes, kindly provide the details thereof along with details of coupon reset value/s and date/s of reset 25) Day Count Convention (Relevant option may be selected (√)) * (i) 30/360*  (ii) Actual/360*  (iii) Actual/actual  (iv) Actual/365*  Note: As per SEBI Circulars, the day count convention of Actual/Actual shall be followed for calculating interest rates. However, the said field is provided for capturing historical Information. 26) Frequency of Interest Payment with specified dates 27) Put Option with specified dates 28) Indicate whether Put option will be exercised at Discount/Premium/Par (Relevant option may be selected (√)) (i) Discount  (ii) Premium  (iii) Par  If yes, details there....
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.... b) By Quantity Redemption  44) Details of Partial Redemption Sr. No. Partial Redemption Dates Face Value/Quantity Redemption If Redemption is based on Quantity (specify whether on lot basis or prorata basis) 45) Redemption premium details (if any) 46) Total Allotment Quantity 47) Issue price (per instrument) 48) Issue Size (Total allotment Quantity X Issue Price) (Rs. In Crores). 49) Quantity/Value Redeemed (In case of Partial Redemption) $ Sr. No . Redemption Method (i.e. by Face Value Redemption/ Quantity Redemption) Partial Redemption Dates Quantity Redeemed Value Redeemed Reason for redemption (Call, Put, Premature redemption, Maturity, Buyback, conversion) (in Drop Down Box) Total Quantity/Value Redeemed 50) Net Quantity (Total Allotment Quantity - Total Quantity Redeemed) $ $ - To be provided by issuer at the time of Redempti....