January 10, 2022
Summary of the circular issued by SEBI on 07/01/2022
Applicability of RPT disclosures to High Value Debt Listed Entities
SEBI, vide its circular dated 22/11/2021, had prescribed the information to be furnished by the listed entity for Audit Committee’s review, shareholders’ consideration and had also notified the format of such disclosures to be filed with the Stock Exchanges. SEBI has now extended the applicability of the above circular to High Value Debt listed entities, as Regulation 23 of LODR shall be applicable to such entities as well, on comply or explain basis until March 31,2023, as notified vide SEBI’s notification dated 07/09/2021.
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