Glossarytaught in E11.04, M0.05
Listing obligations
Also called LODR, listing obligations and disclosure requirements.
The Indian regulations that set out what a listed company must disclose, how often, and to whom.
They cover quarterly and annual results, the shareholding pattern, corporate governance reports, disclosure of material events within specified timelines, and the approval process for related-party transactions, which Regulation 23 sets out.
If you're analysing an Indian company, the regulations help because they define what should exist. If a required disclosure is missing or late, that absence is itself information, and so is one that's unusually thin.
Thresholds within the regulations are amended regularly. Verify the exact figures against the current text before relying on them.
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