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ARTICLE · 15 APRIL 2025

Sagus Speaks - March | Part II

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The audit committee of the HVDLE must review the subsidiary's financial statements and investments. Board minutes of the subsidiary must be presented to the HVDLE's board.

IndiaStrategy
Shruti Kanodia
Shruti Kanodia

REGULATORY AND POLICY UPDATES

SEBI notifies circular for modifying the disclosure requirements under Regulation 31 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Securities and Exchange Board of India ("SEBI") through its circular dated 20.03.20251 ("Circular") has modified the disclosure requirements under Regulation 31 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("LODR Regulations") regarding shareholding patterns and dematerialised holdings.

The Circular modifies SEBI's Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated 11.11.2024, which prescribed the formats for disclosure of specified securities.

The key modifications are:

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