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Regulation 71 of SEBI (LODR): Annual Report of Listed Entity which has Listed its IDRs

Regulation 71 under Chapter VII (Obligations of Listed Entity which has Listed its Indian Depository Receipts) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is as under:

(1) The listed entity shall submit to stock exchange an annual report at the same time as it is disclosed to the security holder in its home country or in other jurisdictions where such securities are listed.

(2) The annual report shall contain the following:
(a) Report of board of directors;
(b) Balance Sheet;
(c) Profit and Loss Account;
(d) Auditors Report;
(e) All periodical and special reports(if applicable);
(f) Any such other report which is required to be sent to security holders annually.
(3) The listed entity shall comply with the requirements with respect to preparation and disclosures in financial results in annual report as specified in Part B of Schedule IV.

(1) Various Compliance Formats under Listing Regulations (LODR) 2015 is available at BSE site.
(2) For latest copy of the regulation and any amendments thereto, kindly check at the SEBI site.

Last Updated On 16th October 2016

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