AUS Accounting & Business Solutions,Delhi,India

 

Compliance Calendar - Listed Company

 

COMPLIANCES FOR LISTED COMPANY

QUARTERLY
Regulation	Particulars	Due Date
Regulation 7 (3)	Compliance Certificate certifying maintaining physical & electronic transfer facility     The listed entity shall submit a compliance certificate to the exchange, duly signed by both that is by the compliance officer of the listed entity and the authorized representative of the share transfer agent, wherever applicable	Within one month of end of each half of the financial year.
Regulation 13 (3)	Statement of Investor Complaints   The listed entity shall file with the recognised stock exchange(s) on a quarterly basis, a statement giving the number of investor complaints pending at the beginning of the quarter, those received during the quarter, disposed of during the quarter and those remaining unresolved at the end of the quarter.	Within Twenty-one days from the end of each quarter.
Regulation 27 (2)	Corporate Governance   The listed entity shall submit a quarterly compliance report on corporate governance within fifteen days from close of the quarter. Further it may be noted that it shall not apply, in respect of - (a) the listed entity having paid up equity share capital not exceeding rupees ten crore and net worth not exceeding rupees twenty-five crore, as on the last day of the previous financial year: Provided that where the provisions of the regulations specified in this regulation becomes applicable to a listed entity at a later date, such listed entity shall comply with the requirements those regulations within six months from the date on which the provisions became applicable to the listed entity. (b) the listed entity which has listed its specified securities on the SME Exchange.	Within 15 days from quarter end.
Regulation 31	Shareholding Pattern   (1) The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities, in the format specified by the Board from time to time within the following timelines - one day prior to listing of its securities on the stock exchange(s); on a quarterly basis, within twenty-one days from the end of each quarter; within ten days of any capital restructuring of the listed entity resulting in a change exceeding two per cent of the total paid-up share capital	Within 21 days from quarter end.
HALF-YEARLY
Regulation	Particulars	Due Date
Regulation 33	Financial Results   The listed entity shall submit quarterly and year-to-date standalone financial results to the stock exchange within forty-five days of end of each quarter, (other than last quarter) along with Limited Review Report or Audit Report as applicable. The listed entity shall submit Annual Audited standalone Financial results for the financial year, within sixty days from the end of the financial year along with the audit report and either with Statement on Impact of Audit Qualifications (applicable for audit report with modified opinion(s) ) or declaration (applicable for audit reports with unmodified opinion(s) ).	Within 45 days from quarter end. And in case of Annual Financial Result, within 60 days from end of Financial Year.
Regulation 34	Annual Report   The Listed entity shall submit to the stock exchange and publish on its website a copy of the annual report sent to the shareholders along with the notice of the annual general meeting not later than the day of commencement of dispatch to its shareholders. In the event of any changes to the annual report, the revised copy along with the details of and explanation for the changes shall be sent not later than 48 hours after the annual general meeting.	Within twenty-one working days of it being approved and adopted in the annual general meeting
Regulation 40 (9)	Certificate from Practicing Company Secretary   The listed entity shall ensure that the share transfer agent and/or the in-house share transfer facility, as the case may be, produces a certificate from a practicing company secretary within one month of the end of each half of the financial year, certifying that all certificates have been issued within thirty days of the date of lodgment for transfer, sub-division, consolidation, renewal, exchange or endorsement of calls/allotment monies.	Within one month of the end of each half of the financial year.
(SEBI- DP Reg.55A)	Reconciliation of Share Capital Audit   Listed entities are required to submit Reconciliation of Share Capital Audit Report on a quarterly basis to the stock exchanges audited by a qualified chartered accountant or a practicing company secretary for the purpose of reconciliation of share capital held in depositories and in physical form with the issued / listed capital. The Reconciliation of Share Capital Audit Report is required to be submitted to the stock Exchange within 30 days from the end of the Quarter under regulation 55A of the SEBI (Depositories and Participants) Regulations, 1996.	Within 30 days from quarter end.
EVENT-BASED
Regulation	Event	Due Date
Regulation 7	Appointment of New Share Transfer Agent	Within seven days of entering into the agreement.
Regulation 29	Notice for Board Meeting to consider the prescribed matters.	The Company shall give an advance notice of at least 5 days for Financial Result as per regulation 29 1 (a) & in case of other matters as stated in regulation 29 1 (b) to (f) – 2 Working days in advance (Excluding the date of the intimation and date of the meeting) to Stock Exchange.
Regulation 30	Disclosure of Price-Sensitive Information.	Not later than twenty-four hours from the occurrence of event or information.
Regulation 30	Outcome of Board Meeting	The listed entity shall disclose the information to the Exchange(s), within 30 minutes of the closure of the meeting.
Regulation 42	Notice for Record Date \ Corporate Action.	The Company must ensure that there is a gap of at least 30 days between 2 book closure and/or record date. The Company shall give an advance notice of at least 7 working days (Excluding the date of the intimation and record date/book closure start date) to the Stock Exchange for corporate actions (Book closure/Record date) fixed for the purpose of corporate benefits like mergers, de-mergers, split, bonus, dividend, rights etc. The listed entity shall recommend or declare all dividend and/or cash bonuses at least five working days (excluding the date of intimation and the record date) before the record date fixed for the purpose.
Regulation 44	Voting Result	The listed entity shall submit to the stock exchange, within forty-eight hours of conclusion of its General Meeting, details regarding the voting results in the format specified by the Board.
Regulation 46	Company Website.	The listed entity shall maintain a functional website containing the basic information about the listed entity. The listed entity shall disseminate the information as stated in Regulation 46 (2). The listed entity shall ensure that the contents of the website are correct & the listed entity shall update any change in the content of its website within two working days from the date of such change in content.
Regulation 30(1) and 30(2)	SEBI Takeover Regulations 2011.	30(1) Every person, who together with persons acting in concert with him, holds shares or voting rights entitling him to exercise twenty-five per cent or more of the voting rights in a target company, shall disclose their aggregate shareholding and voting rights as of the thirty-first 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 thirty-first day of March, in such target company in such form as may be specified.   The disclosures required under sub-regulation (1) and sub-regulation (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.
SEBI (Prohibition of Insider Trading) Regulations, 2015. Regulation 7(2)	Continual Disclosures	(a). Every promoter, employee and director of every company shall disclose to the company the number of such securities acquired or disposed of within two trading days of such transaction if the value of the securities traded, whether in one transaction or a series of transactions over any calendar quarter, aggregates to a traded value in excess of ten lakh rupees or such other value as may be specified; (b). Every company shall notify the particulars of such trading to the stock exchange on which the securities are listed within two trading days of receipt of the disclosure or from becoming aware of such information. (Transaction type include buy/sales/pledge/revoke/Invoke)