State the relevant provisions in each of the following as per the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) [SEBI (LODR)] (Second Amendment) Regulations, 2023 notified as on 14t
CS Professional · Compliance Management, Audit and Due Diligence · PYQS · June 2024
State the relevant provisions in each of the following as per the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) [SEBI (LODR)] (Second Amendment) Regulations, 2023 notified as on 14th June, 2023: Submission of Financial Results for newly listed entity
Answer & Explanation:
(iv) Submission of Financial Results for newly listed entity: As per newly inserted Regulation 33(3(j)), the listed entity shall subsequent to the listing, submit its financial results for the quarter or the financial year immediately succeeding the period for which the financial statements have been disclosed in the offer document for the initial public offer, in accordance with the prescribed timeline specified: for submission of Quarterly results i.e. 45 days from end of each quarter; or for Annual Financial Results i.e. 60 days from the end of the financial year; or within 21 days from the date of its listing, whichever is later. [Insertion: Regulation 33(3) (j)]
Topics: SEBI (LODR) Regulations, 2015 (Second Amendment)
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