Section 136 of The Companies Act, 2013
Documents & Information to shareholders.
36.(1) The listed entity shall send the annual report in the following manner to the shareholders:
(2)The listed entity shall send annual report referred to in sub-regulation (1), to the holders of securities, not less than twenty-one days before the annual general meeting.
(3)In case of the appointment of a new director or re-appointment of a director the shareholders must be provided with the following information:
(a) a brief resume of the director;
(b) nature of his expertise in specific functional areas;
(c) disclosure of relationships between directors inter-se;
(d)names of listed entities in which the person also holds the directorship and the membership of Committees of the board; and
(e) shareholding of non-executive directors.
(a) to the stock exchanges shall be in XBRL format in accordance with the guidelines specified by the stock exchanges from time to time; and
(b) to the stock exchanges and on its website, shall be in a format that allows users to find relevant information easily through a searching tool:
Provided that the requirement to make disclosures in searchable formats shall not apply in case there is a statutory requirement to make such disclosures in formats which may not be searchable, such as copies of scanned documents.
The notice being sent to shareholders for an annual general meeting, where the statutory auditor(s) is/are proposed to be (2) shall include the following disclosures as a part of the explanatory statement to the notice:
(a) Proposed fees payable to the statutory auditor(s) along with terms of appointment and in case of a new auditor, any material change in the fee payable to such auditor from that paid to the outgoing auditor along with the rationale for such change;
(b) Basis of recommendation for appointment including the details in relation to and credentials of the statutory auditor(s) proposed to be appointed.
SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2018 dated 09.05.2018
SEBI Circular dated 12.05.2020 on additional relaxation in relation to compliance with certain provisions of SEBI LODR, 2015 – Covid-19 pandemic
SEBI Circular on Resignation of statutory auditors from listed entities and their material subsidiaries dated 18.10.2019