Which parameters shall be included in the Dividend Distribution Policy by the top 500 listed entities as per the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015?

CS Executive · Company Law · PYQS · June 2022
Which parameters shall be included in the Dividend Distribution Policy by the top 500 listed entities as per the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015?

Answer & Explanation:

As per the Regulation 43(A) of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, the Dividend Distribution Policy shall include following parameters: The circumstances under which the shareholders of the listed entities may or may not expect dividend; The financial parameters that shall be considered while declaring dividend; Internal and external factors that shall be considered for declaration of dividend; Policy as to how the retained earnings shall be utilized; and Parameters that shall be adopted with regard to various classes of shares.

Topics: Dividends

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