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GUIDANCE CHECK LIST – LISTED COMPLIANCES
Under SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015
Date of Applicability: W.e.f. 30th November, 2015
Quarter I:   April to June





Compliance to be done in the Month of April to June:

Sr. No.

Compliances

Time Period

1

Statement of Investor complaint

This report shall also be placed before the board of directors on quarterly basis. (Regulation 13(3))

Within 21 days of the end of quarter

2

Compliance report on corporate governance (Regulation 27(2))

Within 15 days of the end of quarter

3

Shareholding Pattern for each class of securities and Statement of holding of securities (Regulation 31)

Within 21 days of the end of quarter

4

Compliance certificate to the stock exchange duly signed by compliance officer of the listed company and authorized representative of the share transfer agent (Regulation 7(3))

Within one month of the end of each half financial year

5

Certificate to the stock exchange from the Practicing Company Secretary certifying that all share certificates have been issued within 30 days from the date of its lodgment for transfer, sub divisions, consolidation, renewal, endorsement or exchange (Regulation 40(9))

Within one month of the end of each half financial year

6

Notice of Board Meeting to the Stock Exchange to consider the Annual Audited Financial Results (Regulation 29(1)(a) and 29(2))

At least 5 clear days before the Meeting excluding the date of meeting and notice

7

Press release for Board Meeting (Eng.+Hindi) (Regulation 47(1(a))

Simultaneously i.e. as above

8

Board Meeting to consider the Audited Financial Results for the financial year

(Regulation 33)

Within 60 days form the end of Financial Year.

Audited Financial results of last quarter along with the result of entire financial year along with a note that the figures of last quarter are the balancing figures in respect of the full financial year and the published year to date figures upto the third quarter of the current financial year.

As a part of the financial results for every half year a statement of assets and liabilities shall be given by way of note.

9

Disclosure of Qtr. Result to SE along with Audit Report (Regulation 30 and Schedule III(4))

Within 30 minutes of Board Meeting

10

Publication of Qtr. Result (Eng.+Hindi) (Regulation 47(3))

Within 48 hours of Board Meeting

11

Every member of board of directors and senior management shall affirm compliance with the code of conduct. (Regulation 17(5))

Within 30 days from the end of financial year

12

CEO/ CFO compliance certificate  (Regulation 17(8))

To the Board of Director at the time of approval of Annual Results.

13

Audit Report (Regulation 33(3)(d))

Within 60 days

Along with the results and Form A/B

Quarter II  :   July to September

Compliance to be done in the Month of July to September:

Sr. No.

Compliances

Time Period

1

Statement of Investor complaint

This report shall also be placed before the board of directors on quarterly basis. (Regulation 13(3))

Within 21 days of the end of quarter

2

Compliance report on corporate governance (Regulation 27(2))

Within 15 days of the end of quarter

3

Shareholding Pattern for each class of securities and Statement of holding of securities (Regulation 31)

Within 21 days of the end of quarter

4

Notice of Board Meeting to the Stock Exchange to consider the Quarterly Results (Regulation 29(1)(a) and 29(2))

At least 5 clear days before the Meeting excluding the date of meeting and notice

5

Press release for Board Meeting (Eng.+Hindi) (Regulation 47(1(a))

Simultaneously i.e. as above

6

Board Meeting to consider the Qtr. Results  (Regulation 33)

Within 45 days form the end of quarter.

7

Disclosure of Qtr. Result to SE

(Regulation 30 and Schedule III(4))

Within 30 minutes of Board Meeting

8

Publication of Qtr. Result (Eng.+Hindi) (Regulation 47(3))

Within 48 hours of Board Meeting

9

CEO/ CFO compliance certificate   (Regulation 17(8))

To the Board of Director at the time of approval of  Results.

10

Limited Review Report (Regulation 33(3)(c)(i)

Duly approved by the Board of directors in which the financial results have been approved (Regulation 33(2)(c))

Within 45 days from the end of quarter along with the results.

Quarter III:   October to December

Compliance to be done in the Month of October to December:

Sr. No.

Compliances

Time Period

1

Statement of Investor complaint

This report shall also be placed before the board of directors on quarterly basis. (Regulation 13(3))

Within 21 days of the end of quarter

2

Compliance report on corporate governance (Regulation 27(2))

Within 15 days of the end of quarter

3

Shareholding Pattern for each class of securities and Statement of holding of securities (Regulation 31)

Within 21 days of the end of quarter

4

Compliance certificate to the stock exchange duly signed by compliance officer of the listed company and authorized representative of the share transfer agent (Regulation 7(3))

Within one month of the end of each half financial year

5

Certificate to the stock exchange from the Practicing Company Secretary certifying that all share certificates have been issued within 30 days from the date of its lodgment for transfer, sub divisions, consolidation, renewal, endorsement or exchange (Regulation 40(9))

Within one month of the end of each half financial year

6

Notice of Board Meeting to the Stock Exchange to consider the Quarterly Results (Regulation 29(1)(a) and 29(2))

At least 5 clear days before the Meeting excluding the date of meeting and notice

7

Press release for Board Meeting (Eng.+Hindi) (Regulation 47(1(a))

Simultaneously i.e. as above

8

Board Meeting to consider the Qtr. Results  (Regulation 33)

Within 45 days form the end of quarter.

As a part of the financial results for every half year a statement of assets and liabilities shall be given by way of note.

9

Disclosure of Qtr. Result to SE

(Regulation 30 and Schedule III(4))

Within 30 minutes of Board Meeting

10

Publication of Qtr. Result (Eng.+Hindi) (Regulation 47(3))

Within 48 hours of Board Meeting

11

CEO/ CFO compliance certificate   (Regulation 17(8))

To the Board of Director at the time of approval of  Results.

12

Limited Review Report (Regulation 33(3)(c)(i)

Duly approved by the Board of directors in which the financial results have been approved (Regulation 33(2)(c))

Within 45 days from the end of quarter along with the results

Quarter IV  :   January to March

Compliance to be done in the Month of January to March:

Sr. No.

Compliances

Time Period

1

Statement of Investor complaint

This report shall also be placed before the board of directors on quarterly basis. (Regulation 13(3))

Within 21 days of the end of quarter

2

Compliance report on corporate governance (Regulation 27(2))

Within 15 days of the end of quarter

3

Shareholding Pattern for each class of securities and Statement of holding of securities (Regulation 31)

Within 21 days of the end of quarter

4

Notice of Board Meeting to the Stock Exchange to consider the Quarterly Results (Regulation 29(1)(a) and 29(2))

At least 5 clear days before the Meeting excluding the date of meeting and notice

5

Press release for Board Meeting (Eng.+Hindi) (Regulation 47(1(a))

Simultaneously i.e. as above

6

Board Meeting to consider the Qtr. Results  (Regulation 33)

Within 45 days form the end of quarter.

7

Disclosure of Qtr. Result to SE

(Regulation 30 and Schedule III(4))

Within 30 minutes of Board Meeting

8

Publication of Qtr. Result (Eng.+Hindi) (Regulation 47(3))

Within 48 hours of Board Meeting

9

CEO/ CFO compliance certificate   (Regulation 17(8))

To the Board of Director at the time of approval of  Results.

10

Limited Review Report (Regulation 33(3)(c)(i)

Duly approved by the Board of directors in which the financial results have been approved (Regulation 33(2)(c))

Within 45 days from the end of quarter along with the results

Common Obligation for Listed Entity:

  1. Appointment of qualified company secretary as the compliance officer. (Regulation 6(1))
  2. Establishment of the email id of the grievance redressal division. CS Shall monitor the same to resolve the grievances of the investors. (Regulation 6(2)(d))
  3. In case of any change or appointment of share transfer agent, an agreement is to be executed. The listed entity shall intimate such appointment, within 7 days of entering into such agreement. (Regulation 7(4))

Regular Compliances

  • Approval of all related party transactions from the audit committee. (Regulation 23(2))
  • Record date or book closure shall be atleast 5 working days (excluding the date of intimation and the record date) after the recommendation or declaration of dividend or cash bonuses. An advance intimation of atleast 7 days (excluding the date of intimation and record date) shall be given to the stock exchange. (Regulation 42(2) & 42(3))
  • Remote e voting facility in respect of all shareholders resolution. (Regulation 44(1))
  • Voting result within 48 hours of the conclusion of the general meeting. (Regulation 44(3))
  • Listed entity shall maintain a functional and updated website containing minimum information as specified. (Regulation 46)
  • Disclosure of events as per the policy and Schedule III. (Regulation 30)

Policies

  • The listed entity shall have a policy for preservation of documents, approved by the Board of Directors, classifying them in at least two categories as permanent or for only 8 years. (Regulation 9)
  • Policy to determine the material subsidiary company. (Regulation 16(1)(c))
  • The board of directors shall lay down the code of conduct for all members of the board and senior management of the listed entity. Including the duties of the independent directors. (Regulation 17(5))
  • Policy to determine the materiality of related party transactions and to determine the procedure to deal with the related party transactions. (Regulation 23(1))
  • Criteria for granting omnibus approval by the audit committee in line with policy of Related Party Transactions.  (Regulation 23(3)(a))
  • Policy to determine the materiality of the event or information duly approved by the Board of Directors and uploaded on the website of the listed entity. (Regulation 30(4)(ii))

Committees:

  • Audit Committee (Regulation 18)
  • Nomination and Remuneration Committee (Regulation 19)
  • Stakeholders’ Relationship Committee (Regulation 20)
  • Risk Management Committee (For top 100 listed companies) (Regulation 21)
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