Securities And Exchange Board Of India - Subsection
Section 52(4) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(4)The listed entity, while submitting half yearly / annual financial results, shall disclose the following line items along with the financial results:(a)credit rating and change in credit rating (if any);(b)asset cover available, in case of non convertible debt securities;(c)debt-equity ratio;(d)previous due date for the payment of interest/ dividend for non-convertible redeemable preference shares/ repayment of principal of non-convertible preference shares /non convertible debt securities and whether the same has been paid or not; and,(e)next due date for the payment of interest/ dividend of non-convertible preference shares /principal along with the amount of interest/ dividend of non-convertible preference shares payable and the redemption amount;(f)debt service coverage ratio;(g)interest service coverage ratio;(h)outstanding redeemable preference shares (quantity and value);(i)capital redemption reserve/debenture redemption reserve;(j)net worth;(k)net profit after tax;(l)earnings per share:Provided that the requirement of disclosures of debt service coverage ratio, asset cover and interest service coverage ratio shall not be applicable for banks or non banking financial companies registered with the Reserve Bank of India.Provided further that the requirement of this sub- regulation shall not be applicable in case of unsecured debt instruments issued by regulated financial sector entities eligible for meeting capital requirements as specified by respective regulators.
