September 16, 2021
Summary of the Circular issued by BSE on 15/09/2021
Stock Exchanges Mandate Debt Issuers listed on their exchange to file in XBRL mode with immediate effect
For ease of compliance, Exchanges have put in place a common XBRL taxonomy for the debt listed issuers to file the disclosures specified in (i) only in XBRL mode and (ii) in XBRL mode and in pdf with immediate effect.
i. SEBI vide its Circular SEBI/HO/DDHS/DDHS1/P/CIR/2021/572 dated June 04, 2021 required listed Debt issuers to submit disclosures of Credit Rating, Interest Payment, Redemption Payment and Default History Information as per the timelines prescribed therein.
ii. Regulation 60 of SEBI (Listing Obligations and Disclosure Requirements) 2015, required listed Debt issuers to submit an advance notice of 7 working days regarding the Record Date for payment of interest, dividend and payment of redemption or repayment amount.
This Circular is integrated in our free-to-use website ca2013.com for your ready reference