Disclosure obligations of high value debt listed entities in relation to Related Party Transactions


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This circular from SEBI clarifies the disclosure obligations for high value debt listed entities concerning Related Party Transactions (RPTs). Following recent amendments, these entities must now adhere to the same RPT disclosure requirements as those with specified securities. This includes information for audit committee review, shareholder consideration, and reporting formats to stock exchanges, effective immediately.

Securities and Exchange Board of India CIRCULAR SEBI/HO/DDHS/DDHS_Div1/P/CIR/2022/0000000006 January 07, 2022 To High value Debt Listed Entities. Recognized Stock Exchanges. Madam / Sir, Subject: Disclosure obligations of listed entities in relation to Related Party Transactions 1. Vide notification dated September 07, 2021, Regulation 15(1A) of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015 (LODR Regulations) was introduced stipulati
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FAQ :

The circular concerns the disclosure obligations of high value debt listed entities in relation to Related Party Transactions (RPTs).

High value debt listed entities are affected by this circular.

Regulation 23 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, concerning related party transactions, is now applicable.

The requirements include information for Audit Committee approval of RPTs, information for shareholders, and the format for reporting RPTs to the Stock Exchange.

This circular comes into force with immediate effect.

 



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