Compliance Calendar for listed Companies
SEBI (LODR) Regulations 2015
Quarterly Compliances
|
S.No |
REGULATION REFERENCE |
TIMELINE |
|
1 |
Statement of Grievance Redressal Mechanism – Reg. 13 (3) |
Within 21 days from the end of the quarter. |
|
2 |
Corporate Governance Report - Reg. 31(1)(b) |
Within 21 days from the end of the quarter |
|
3 |
Shareholding Pattern - Reg. 31 (1) (b) |
Within 21 days from the end of the quarter |
|
4 |
Statement of deviation(s) or variation(s) - Reg. 32 (1) |
|
|
5 |
Financial Results along with Limited review report/Auditor’s report - Reg. 33 (3) (a) |
|
|
6 |
Reconciliation of share capital audit report |
Within 30 days from the end of the quarter. |
Half-yearly Compliances
|
S.No |
REGULATION REFERENCE |
TIMELINE |
|
1 |
Disclosures of related party transactions - Reg. 23 (9) |
On the date of publication of standalone and consolidated financial results |
Annual Compliances
|
S.No. |
REGULATION REFERENCE |
TIMELINE |
|
1 |
Share Transfer Agent - Reg. 7 (3) |
Within 30 days from the end of the financial year |
|
2 |
Business Responsibility and Sustainability Report - Reg. 34(2)(f) (applicable to top 1000 listed entities) |
Along with Annual Report |
|
3 |
Secretarial Compliance Report - Reg. 24A |
within 60 days of the end of the financial year |
|
4 |
Financial Results along with Auditor’s Report - Reg. 33 (3) (d) |
Within 60 days from the end of the financial year |
|
5 |
Annual Report - Reg. 34(1) |
Not later than the day of commencement of dispatch to its shareholders. |
|
6 |
Transfer or transmission or transposition of securities - Reg. 40 (10) |
Within 30 days from the end of the financial year |
|
7 |
Initial Disclosure requirements for large entities |
Within 30 days from the beginning of the FY |
|
8 |
Annual Disclosure requirements for large entities |
Within 45 days of the end of the FY |
Event Based Compliances
|
S.No |
REGULATION REFERENCE |
TIMELINE |
|
1 |
Intimation of appointment of Share Transfer Agent - Reg. 7(5) |
Within 7 days of Agreement with RTA |
|
2 |
In-principle approval of recognized stock exchange(s) - Reg. 28 (1) |
Before issuing securities |
|
3 |
Prior intimation of Board meeting for Buyback, Dividend, Raising of Funds, Voluntary Delisting, Bonus, etc., - Reg. 29 (2) (b) to (f) |
At least 2 working days in advance, excluding the date of the intimation and date of the meeting |
|
4 |
Prior intimation of Board meeting for Financial Results - Reg. 29 (2) (a) |
At least 5 days in advance (excluding the date of the intimation and date of the meeting) |
|
5 |
Prior intimation of |
At least 11 working days in advance |
|
6 |
Disclosure of events or information - Reg. 30 (6) |
Disclose to stock exchange(s) of all events, as specified in Part A of Schedule III, or information as soon as reasonably possible and not later than 24 hours from the occurrence of event or information |
|
7 |
Disclosure of events or information - Reg. 30 (6) |
Disclosure with respect to events specified in sub-para 4 of Para A of Part A of Schedule III shall be made within 30 minutes of the conclusion of the board meeting |
|
8 |
Shareholding Pattern prior to listing of securities - Reg. 31(1)(a) |
One day prior to listing of securities |
|
9 |
Shareholding Pattern in case of capital restructuring - Reg. 31(1)(c) |
Within 10 days of any change in capital +/- 2% |
|
10 |
Draft Scheme of arrangement - Reg. 37(2) |
Obtain observation letter or No-objection letter from the stock exchange(s) before filing the scheme with any court or tribunal |
|
11 |
Loss of share certificates and issue of the duplicate certificates - Reg. 39(3) |
Within 2 days of getting information |
|
12 |
Voting Results - Reg. 44(3) |
Within 2 working days of conclusion of Meeting |
|
13 |
Change in name - Reg. 45(3) |
Prior approval from Stock Exchange before filing application with Registrar of Companies |
|
14 |
Website - Reg. 46 |
The listed entity shall maintain a functional website containing the basic information about the listed entity |
Corporate Actions
|
S.No |
REGULATION REFERENCE |
TIMELINE |
|
1 |
Record Date for dividend, bonus, rights etc., - Reg. 42 (2) |
The listed entity shall give notice in advance of atleast 7 working days to stock exchange(s) of record date specifying the purpose of the record date
|
|
2 |
Record Date - Reg. 42 (3) |
The listed entity shall recommend or declare all dividend and/or cash bonuses at least 5 working days before the record date fixed for the purpose
|
|
3 |
Record Date - Reg. 42 (4) |
The listed entity shall ensure the time gap of at least 30 days between two record dates |
|
4 |
Book Closure - Reg. 42 (5) |
For securities held in physical form, the listed entity may, announce dates of closure of its transfer books in place of record date. The listed entity shall ensure that there is a time gap of atleast 30 days between two dates of closure of its transfer books. |
Reg. 30 of SEBI SAST Regulations, 2011
- 30(1) Every person, who together with persons acting in concert with him, holds shares or voting rights entitling him to exercise 25% or more of the voting rights in a target company, shall disclose their aggregate shareholding and voting rights as of the 31st day of March, in such target company in such form as may be specified.
- 30(2) The promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the 31st day of March, in such target company in such form as may be specified.
- The disclosures required under sub-Reg. (1) and sub-Reg. (2) shall be made within seven working days from the end of each financial year to;
- every stock exchange where the shares of the target company are listed; and
- the target company at its registered office.