XBRL based filing of Related Party Transactions (RPTs) at NSE
With a view to make the disclosure more accurate and efficient, the NSE, in consultation with the SEBI, has introduced a facility of filing RPTs in XBRL mode under regulation 23(9) of LODR Regulations, 2015, with immediate effect.
Reference: Regulation 23(9) of LODR Regulations, 2015
Under this Regulation it is provided that the listed entities are required to submit within 30 days from the date of publication of its standalone and consolidated financial results for the half-year, disclosures of RPTs on a consolidated basis.
Steps for submission of RPTs in XBRL mode on NSE’s Electronic Application Processing System (NEAPS) Portal
- Upload XBRL file generated using utility provided by other Stock exchange in NEAPS
- Go to Compliance > Common XBRL upload > Select option of Related Party Transactions from Modules dropdown and select appropriate financial year and period type
- Click on upload XBRL file tab
- Browse and select Xml file to be uploaded
- On successful upload, "File Uploaded successfully" message would be displayed