SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018

11 September 2018

Notification by SEBI in The Gazette of India designed to streamline financial disclosers and align them with global standards.

Focus: Governance
Publishing date: September 2018
Effective from: November 2018
Version: Final
Voluntary / Mandatory: Mandatory

Relevance to investor:
Allows investors to review concise and precise information in line with improving global standards.

Predecessor policies / frameworks:
SEBI (Issue Of Capital And Disclosure Requirements) Regulations, 2009

"Rationalise financial disclosure in offer documents and bring these in line with global standards"

Institution behind the policy / framework:
Securities and Exchange Board of India (SEBI), GoI

Target users: All Indian businesses

Components of the policy / framework:

  • Reduction in Time Period of Financial Statements
  • Disclosure of Financial Statements of Material Subsidiaries
  • Proforma Financial Information

View Regulation

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