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The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI LODR’) apply to all registered companies that have designated securities listed on acknowledged stock exchanges. Regulation 5 of the SEBI LODR norms impose a general compliance obligation on the listed entity to ensure that key managerial personnel, directors, promoters, or any other person dealing with the listed entity comply with any responsibilities or obligations assigned to them under the regulations. A listed entity is required to comply with the following compliances under the SEBI Listing Regulations 2015:
- Quarterly Compliance
- Half- Yearly Compliances
- Yearly Compliances
- Event-Based Compliance
| Table of Contents |
Quarterly Compliance
| S. No. | Regulation | Compliance | Due Date |
|---|---|---|---|
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Reg. 13(3) | Statement of Investor | Complaints 21 days from the end of Qtr. |
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Reg. 27(2) | Corporate Governance Report | 21 days from the end of Qtr. |
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Reg. 31 (1) | Shareholding Pattern | 21 days from the end of Qtr. |
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Reg. 33 | Financial Results | 45/60 days from the end of Qtr |
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Reg. 74 (5) | Compliance Certificate by RTA (DEMAT) | 15 days from the end of Qtr. |
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Reg. 76 | Reconciliation of Share Capital Audit | Report 30 days from the end of Qtr. |
Notes- The listed entity must submit quarterly and year-to-date standalone financial results to the stock exchange within 45 days of the end of each quarter (other than the previous quarter), along with the Limited Review Report or Audit Report, as applicable.
Within sixty days of the end of the fiscal year, the listed entity must submit Annual Audited standalone Financial results for the fiscal year, along with the audit report and either a Statement on Impact of Audit Qualifications (applicable for audit reports with modified opinion(s)) or a declaration (applicable for audit reports with unmodified opinion(s).
Half- Yearly Compliance
COMPLIANCES WITH THE SEBI (LODR) REGULATIONS IN 2015
| S. No. | Regulation | Compliance | Due Date |
|---|---|---|---|
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Reg. 23 (9) | Statement of Related Party Transaction | 30 days from publication of results |
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Reg. 33 & 52 | Financial Results | 45 days from the end of Qtr. |
Note: In addition to Financial portion Half Yearly Financial Result Includes
- Statement of Assets and liabilities
- Cash Flow Statement
Annual Compliance
Compliances under SEBI (LODR) Regulations, 2015
SEBI (SAST) Regulations, 2011
SEBI (Depositories and Participants) Regulations, 2018
| S. No. | Regulation | Compliance | Due Date |
|---|---|---|---|
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Reg 7(3) | Compliance certificate on Share Transfer Facility | One month from end of FY |
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Reg. 24A | Annual Secretarial Compliance Report | 60 days from end of FY |
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Reg. 30 | Annual Disclosure of shareholding (SAST Reg.) | Within 7 day of end of FY |
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Reg. 31 (4) | Annual Disclosure of Encumbrance (SAST) | Within 7 day of end of FY |
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Reg. 34 | Submission of Annual Report | Simultaneously to members |
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Reg. 40 (9) | PCS Certificate on Share Transfer | One month from end of FY |
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SEBI Circular | Annual Disclosure by Large Corporate Borrower | 45 days from end of FY |
Notes- According to the SEBI/BSE Notice dated March 30, 2021, all listed companies must file their annual secretarial compliance report in XBRL format in addition to PDF format.
According to SEBI/BSE Circular no. LIST/COMP/40/2018-19 Dated 08.02.2019 on Filing of Annual Reports in XBRL Mode, all listed companies should file their annual reports in XBRL mode in addition to filing in PDF mode under Regulation 34 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), 2015.
Conclusion
The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI LODR’) governs all the registered companies with designated securities that are listed on recognised stock exchanges. Regulation 5 of the SEBI LODR norms imposes on the listed entity a general compliance duty to guarantee that top executive officers, trustees, organisers, or any other person dealing with the body corporate abide to any obligations or commitments delegated to them under the regulatory requirements.
