Securities And Exchange Board Of India - Subsection
Section 110(2) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(2)The issuing company shall intimate to the investors in the offer document the type of disclosures that it will follow i.e. whether as per Indian GAAP, IFRS or US GAAP and any change in such format shall be informed to the IDR Holders by way of notices to the stock exchange.(xiv)In Schedule XIX, in Part B, in item 2, after sub-item (d), the following sub-item shall be inserted, namely:-"(e) Different classes of shares based on different criteria, if any."(xv)In Schedule XX in the reference title the number "110" shall be substituted, with the number "114".
