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Background The year 2025 marks a significant regulatory overhaul in Indian securities markets. Through a series of focused circulars, SEBI has targeted improved governance standards, investor protection, and digital compliance. This article presents a chronological, in-depth explanation of the most
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FAQ :
The ISF aims to clarify the nature of material events, provide guiding principles for timely and uniform disclosures, and address practical challenges in determining materiality and the format of disclosures for listed entities.
The amended SHP format requires disclosure of all promoters' names (even with zero shareholding), detailed information on encumbrances on promoter shares, and 'diluted shareholding' to reflect potential equity dilution from instruments like convertibles and ESOPs.
The TWC mechanism now includes the freezing of PANs for immediate relatives of designated persons, not just the designated persons themselves, to prevent inadvertent insider trading during sensitive periods.
Companies with listed non-convertible securities can skip sending physical annual reports if they publish the report and financial results in a digital format accessible via a QR code in public disclosures.
SEBI has introduced minimum standards for RPT disclosures, specifying detailed information that must be provided to the Audit Committee and shareholders for approval, ensuring greater accountability and informed decision-making.
The ISF norms for Related Party Transactions (RPT) are effective from September 1, 2025.
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