Book Closure/record date

This discussion explores whether book closure is a mandatory requirement for listed companies holding AGMs, particularly when no corporate actions like dividends or bonus issues are involved. While year-end and reporting dates are mandatory for auditing and finalising financial statements, the necessity of book closure itself is debated. It's noted as a common practice to prevent share transfers between the record date for e-voting and the AGM conclusion, but not strictly mandatory if no corporate action is planned.