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[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

Securities And Exchange Board Of India - Subsection

Section 4(2)(e) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

(e)Disclosure and transparency: The listed entity shall ensure timely and accurate disclosure on all material matters including the financial situation, performance, ownership, and governance of the listed entity, in the following manner:
(i)Information shall be prepared and disclosed in accordance with the prescribed standards of accounting, financial and non-financial disclosure.
(ii)Channels for disseminating information shall provide for equal, timely and cost efficient access to relevant information by users.
(iii)Minutes of the meeting shall be maintained explicitly recording dissenting opinions, if any.