Compliance Calendar
SEBI LODR REGULATIONS, 2015 AND SEBI CIRCULAR |
CONTENT OF THE CIRCULAR/REGULATION | TIMELINE | FREQUENCY |
|---|---|---|---|
| 6 (1) | Appointment of Qualified Company Secretary as Compliance Officer | within 30 days of end of each quarter | Quarterly |
| 7 (3) | Compliance Certificate in relation to maintain share transfer facility. | Within 30 days from end of the Financial Year | Yearly |
| 13(3) | Statement of Investor Complaints | Within 21 days from end of the Quarter | Quarterly |
| 23 (9) | Disclosures of Related Party Transactions (Only Applicable on High value debt listed entity) | Along with its Standalone Financial Results | Half Yearly |
| 27 (2) | Compliance report on corporate governance (Only Applicable on High value debt listed entity) | Within 21 days from end of the Quarter | Quarterly |
| 50 (1) | Prior Intimation to the Stock Exchange about the Meeting of the Board of Directors | prior intimation to the stock exchange of at least two working days in advance, excluding the date of the intimation and the date of the meeting of the board of directors | Event Based |
| 50 (2) | Prior Intimation to the Stock Exchange about the General Meeting/meeting of the holders of non-convertible securities | not later than the date of commencement of dispatch of notices | Event based |
| 52 (1) | Financial Result | within 45 days from the end of quarter year, other than last quarter | Quarterly |
| 52 (2) | Financial Result | within 60 days from the end of the financial year | Yearly |
| 52(4) / 52 (6) | Disclosure with respect to financial results | Along with the Financial Results | Quarterly/ Yearly |
| 52(7) / (7A) | Statement indicating the utilization of issue proceeds/ material deviation in the use of proceeds | within forty-five days from the end of every quarter | Quarterly |
| 53 (2) | Annual Report | Along with the notice of the Annual General Meeting, not later than the date of commencement of dispatch to its shareholders | Yearly |
| 54 (2) / (3) | Asset Cover | Along with the Financial Results | Quarterly/ Yearly |
| 57 (1) | Disclosure of information related to payment obligations | Within one working days of becoming due | Event based |
| 60 (2) | Record Date | Advance notice of at least seven working days (excluding the date of intimation and the record date) | Event based |
| 62 | Website | The listed entity shall maintain a functional website containing details as per the SEBI Regulations | Continuance Compliance |
SEBI LODR REGULATIONS, 2015 AND SEBI CIRCULAR |
CONTENT OF THE CIRCULAR/REGULATION | TIMELINE | FREQUENCY |
|---|---|---|---|
| As per circular no. SEBI/HO/DDHS/P/CIR/2021/613 dated August 10, 2021 | Submit certificate confirming fulfilment of payment obligations | Within one working day of payment becoming due | Event Based |
| Regulation 33 / 52 of SEBI LODR Regulations, 2015 | Financial Result | within 45 days from the end of quarter year, other than last quarter | Quarterly |
| Regulation 33 / 52 of SEBI LODR Regulations, 2015 | Financial Result | within 60 days from the end of the financial year | Yearly |
| Regulation 52(4) of SEBI LODR Regulations, 2015 | Disclosure of line items along with the financial results | Along with the Financial Results | Quarterly/ Yearly |
| IMPORTANT 1. THE COMPLIANCE REQUIREMENTS SHOWN ABOVE ARE INDICATIVE ONLY. 2. COMPANIES ARE REQUESTED TO REFER TO SEBI REGULATIONS AND SEBI CIRCULARS/NOTIFICATIONS AS AMENDED FROM TIME TO TIME FOR DETAILED COMPLIANCES. 3. THE PROVISIONS OF REGULATION 15 AND REGULATION 16 TO REGULATION 27 OF SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 SHALL APPLY TO A LISTED ENTITY WHICH HAS LISTED ITS NON-CONVERTIBLE DEBT SECURITIES AND HAS AN OUTSTANDING VALUE OF LISTED NON-CONVERTIBLE DEBT SECURITIES OF RUPEES FIVE HUNDRED CRORE AND ABOVE (HIGH VALUE DEBT LISTED ENTITY). FURTHER, KINDLY NOTE THAT THESE PROVISIONS SHALL BE APPLICABLE TO A ‘HIGH VALUE DEBT LISTED ENTITY’ ON A ‘COMPLY OR EXPLAIN’ BASIS UNTIL MARCH 31, 2024 AND ON A MANDATORY BASIS THEREAFTER. |
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Disclaimer:
The compliance requirements shown above are indicative only. Companies are requested to refer to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) and SEBI Circulars for detailed compliances.
SEBI LODR REGULATIONS, 2015 AND SEBI CIRCULAR |
CONTENT OF THE CIRCULAR/REGULATION | TIMELINE | FREQUENCY |
|---|---|---|---|
| 21(4) | Notice to holders of municipal debt securities | Prior to sending Notice to holders | Event based |
| 23 (1) | Periodic Disclosures to be made by Issuers | As per Schedule V | Event based |
| 23(3) | Change in rating | Any change in rating shall be promptly disseminated by the issuer | Event based |
| SEBI Circular CIR/IMD/DF1/60/2017 dated June 19, 2017 | Approval from the stock exchange(s) for any material modification | The issuer shall not make material modification such as the structure of the debt security in terms of coupon, redemption, or otherwise, without prior approval of the stock exchange | Event based |
| SEBI Circular CIR/IMD/DF1/60/2017 dated June 19, 2017 | Record Date | The issuer shall give notice of the record date | at least seven working days (excluding the date of intimation and the record date) |
| SEBI Circular CIR/IMD/DF1/60/2017 dated June 19, 2017 | Grievance Redressal Mechanism | An issuer of debt securities shall file with the recognized stock exchange(s) a statement giving details of investor complaints. | Within thirty working days from the end of each half year |
| SEBI Circular SEBI/HO/DDHS /CIR/P/134/2019 dated November 13, 2019 | Half Yearly Unaudited Financial results | Submit half yearly un-audited financial results | within forty five days of the end of the first half year |
| SEBI Circular SEBI/HO/DDHS /CIR/P/134/2019 dated November 13, 2019 | Annual Audited Financial Results | Submit annual audited financial results for the financial year along with the audit report | within sixty days from the end of the financial year |
| SEBI Circular SEBI/HO/DDHS /CIR/P/134/2019 dated November 13, 2019 | Timely payment of interests or principal obligations or both | Submit a certificate intimating the status of payment of interest or principal or both | within five working days of the same becoming due |
| SEBI Circular SEBI/HO/DDHS /CIR/P/134/2019 dated November 13, 2019 | Escrow Payment Mechanism | The listed entities shall disclose the balances in the “No lien escrow account”, “Interest payment account”, “Sinking Fund account” and “General account” along with notes pertaining to transfers made to/from these accounts to stock exchange(s) for dissemination. | Within 45 days from the end of the quarter. |
| SEBI Circular SEBI/HO/DDHS /CIR/P/134/2019 dated November 13, 2019 | Utilization of funds for projects and status of implementation of projects | Submit a report containing status of implementation of project(s) and the amount of utilizations of issue proceeds | Half yearly basis along with financial results |
Updated on: 11/10/2024
