{"id":259769,"date":"2022-01-08T12:30:07","date_gmt":"2022-01-08T07:00:07","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=259769"},"modified":"2022-01-08T11:47:16","modified_gmt":"2022-01-08T06:17:16","slug":"sebi-issues-circular-on-disclosure-obligations-of-high-value-debt-listed-entities-in-relation-to-related-party-transactions","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/08\/sebi-issues-circular-on-disclosure-obligations-of-high-value-debt-listed-entities-in-relation-to-related-party-transactions\/","title":{"rendered":"SEBI issues circular on disclosure obligations of high value debt listed entities in relation to Related Party Transactions"},"content":{"rendered":"<div style=\"text-align: justify;\">On January 07, 2022, the Securities Exchange Board of India issued a circular on disclosure obligations of high value debt listed entities in relation to Related Party Transactions. This Circular shall come into force with immediate effect.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div><\/div>\n<div style=\"text-align: justify;\">Regulation 15(1A) of the SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015 (\u2018LODR Regulations\u2019) was introduced stipulating that Regulations 15 to 27 of Listing Regulations shall be applicable to high value debt listed entities on a \u2018comply or explain\u2019 basis.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">Regulation 23 of the LODR Regulations on related party transactions was amended, inter-alia, mandating listed entities that have listed specified securities to submit to the stock exchanges disclosure of Related Party Transactions (RPTs) in the format specified by the Board from time to time.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">SEBI has specified following disclosure obligations of listed entities in relation to Related Party Transactions with respect to specified securities:<\/div>\n<ul style=\"text-align: justify;\">\n<li>Information to be reviewed by the Audit Committee for approval of RPTs;<\/li>\n<li>Information to be provided to shareholders for consideration of RPTs and;<\/li>\n<li>Format for reporting of RPTs to the Stock Exchange.<\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><\/div>\n<div>\n<div style=\"text-align: justify;\">Since the provisions of Regulation 23 of the LODR Regulations would be applicable to high value debt listed companies also, it has been decided to make provisions of the above referred circular dated November 22, 2021 applicable to high value debt listed entities.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>On January 07, 2022, the Securities Exchange Board of India issued a circular on disclosure obligations of high value debt listed entities <\/p>\n","protected":false},"author":8808,"featured_media":252507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-259769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>SEBI issues circular on disclosure obligations of high value debt listed entities in relation to Related Party Transactions | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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