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SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2024

Notification No.: F. No. SEBI/LAD-NRO/GN/2024/189 

Notification date: July 8, 2024 

Notification effective date: July 8, 2024 

Relevant Regulations: Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

Relevant Regulation no: Regulation 52

SEBI has vide Notification No. F. No. SEBI/LAD-NRO/GN/2024/189 dated July 8, 2024 has amended the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, by introducing Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2024. These regulations shall come into force on the date of their publication in the Official Gazette, viz.  July 8, 2024 

 

This amendment alters Regulation 52 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and allows listed entities to publish simplified newspaper advertisements for financial results using a Quick Response (QR) code and the link to the website of the listed entity and stock exchange(s) where the financial results are available to be provided, subject to the following conditions:

  1. Obtaining prior approval from the debenture trustee for existing non-convertible securities, and
  2. Making the necessary disclosures in offer documents for new issuances after the amendment’s notification date

 

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