Sr No Particulars LODR 1 The listed entity shall submit within 30 days from the date of publication of its standalone and consolidated financial results for the half year, disclosures of related party transactions on a consolidated basis, in the format specified in the relevant accounting standards for annual results to the stock exchanges and publish the same on its website. 23 (9) 4 The listed entity shall disclose on its website all such events or information which has been disclosed to stock exchange(s) under this regulation 30(8) 6 Disclosure requirements for certain types of agreements binding listed entities 30A 8 The disclosures made by the listed entity and placed on the website shall be in a format that allows users to find relevant information easily through a searching tool 36 (4) All Documents shall be readable 9 Dividend Distribution Policy for top 500 listed companies which shall be disclosed in their annual reports and on their websites 43A (2) The listed entity shall disseminate the following information under a separate section on its website: (f) criteria of making payments to non-executive directors , if the same has not been disclosed in annual report (i) details of familiarization programmes imparted to independent directors including the following details:- (i) number of programmes attended by independent directors (during the year and on a cumulative basis till date), (ii)number of hours spent by independent directors in such programmes (during the year and on cumulative basis till date), and (iii) other relevant details (k) contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances; (l) financial information including: (i) notice of meeting of the board of directors where financial results shall be discussed (ii)financial results, on conclusion of the meeting of the board of directors where the financial results were approved (iii) complete copy of the annual report including balance sheet, profit and loss account, directors report, corporate governance report etc; (n) details of agreements entered into with the media companies and/or their associates o)Schedule of analysts or institutional investors meet at least two working days in advance (excluding the date of the intimation and the date of the meet) and presentations made by the listed entity to analysts or institutional investors. Explanation: For the purpose of this clause ‗meet‘ shall mean group meetings or group conference calls conducted physically or through digital means.‖ ―(oa) Audio or video recordings and transcripts of post earnings/quarterly calls, by whatever name called, conducted physically or through digital means, simultaneously with submission to the recognized stock exchange(s), in the following manner: (s) separate audited financial statements of each subsidiary of the listed entity in respect of a relevant financial year, uploaded at least 21 days prior to the date of the annual general meeting which has been called to inter alia consider accounts of that financial year]: Provided that a listed entity, which has a subsidiary incorporated outside India— t)secretarial compliance report as per sub-regulation (2) of regulation 24A of these regulations; u)disclosure of the policy for determination of materiality of events or information required under clause (ii), sub-regulation (4) of regulation 30 of these regulations; v)disclosure of contact details of key managerial personnel who are authorized for the purpose of determining materiality of an event or information and for the purpose of making disclosures to stock exchange y)dividend distribution policy by listed entities based on market capitalization as specified in sub-regulation (1) of regulation 43A; z)annual return as provided under section 92 of the Companies Act, 2013 and the rules made thereunder.
Agreements that subsist as on the date of notification of clause 5A to para A of part A of schedule III, the parties to the agreements shall inform the listed entity, about the agreement to which such a listed entity is not a party and the listed entity shall in turn disclose all such subsisting agreements to the Stock Exchanges and on its website within the timelines as specified by the Board
(i) the presentation and the audio/video recordings shall be promptly made available on the website and in any case, before the next trading day or within twenty-four hours from the conclusion of such calls, whichever is earlier;
(ii) the transcripts of such calls shall be made available on the website within five working days of the conclusion of such calls:
Provided that—
a. The information under sub-clause (i) shall be hosted on the website of the listed entity for a minimum period of five years and thereafter as per the archival policy of the listed entity, as disclosed on its website.
b. The information under sub-clause (ii) shall be hosted on the website of the listed
entity and preserved in accordance with clause (a) of regulation 9.
The requirement for disclosure(s) of audio/video recordings and transcript shall be mandatory with effect from April 01, 2022.‖
(a) where such subsidiary is statutorily required to prepare consolidated financial statement under any law of the country of its incorporation, the requirement of this proviso shall be met if consolidated financial statement of such subsidiary is placed on the website of the listed entity;
(b) where such subsidiary is not required to get its financial statement audited under any law of the country of its incorporation and which does not get such financial statement audited, the holding Indian listed entity may place such unaudited financial statement on its website and where such financial statement is in a language other than English, a translated copy of the financial statement in English shall also be placed on the website.‖