During the course of the statutory audit of Y Ltd., a listed company, it was observed for the first time that there are shares in the demat suspense account. State the disclosure requirements in this regard in Y Ltd.'s a

Para F of Schedule V of SEBI (LODR) Regulations, 2015 provides that the listed entity shall disclose the following details in its annual report, as long as there are shares in the demat suspense account or unclaimed suspense account, as applicable: aggregate number of shareholders and the outstanding shares in the suspense account lying at the beginning of the year; number of shareholders who approached listed entity for transfer of shares from suspense account during the year; number of shareholders to whom shares were transferred from suspense account during the year; aggregate number of shareholders and the outstanding shares in the suspense account lying at the end of the year; that the voting rights on these shares shall remain frozen till the rightful owner of such shares claims the shares. Hence, Y Ltd, having shares in suspense account, has to disclose the above information in its annual report.