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  • Mehak Chanotiya
  • img March 20, 2026
FORMAT FOR QUARTERLY INTEGRATED FILING (GOVERNANCE)

A comprehensive filing template that merges financial and non-financial data into a single quarterly report for stakeholders.

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  • Mehak Chanotiya
  • img March 20, 2026
FORMAT FOR DISCLOSURE OF COMMODITY RISKS BY LISTED ENTITIES

A reporting format for companies to disclose their exposure to raw material price volatility and their related hedging activities.

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  • Vaibhav Tripathi
  • img March 20, 2026
Statutory Repositories under regulation 21(2)(c)(ii) of the Insolvency and Bankruptcy Board of India (Information Utilities) Regulations, 2017

This IBBI circular officially designates the MCA 21 database (Ministry of Corporate Affairs) and the CERSAI registry as approved statutory repositories. Consequently, Information Utilities (IUs) can now use the postal or e-mail addresses recorded in these two databases to deliver notices and reminders of default to debtors, should the debtor not have a registered address directly with the IU.

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  • Mehak Chanotiya
  • img March 20, 2026
GUIDANCE NOTE ON BOARD EVALUATION

A specimen providing the methodology and questionnaires for the mandatory annual performance review of the Board and its members.

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  • Mehak Chanotiya
  • img March 20, 2026
FORMAT FOR SUBMISSION OF VOTING RESULTS

The standardized template for reporting the outcome of shareholder resolutions passed during General Meetings or through Postal Ballots.

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  • Vaibhav Tripathi
  • img March 20, 2026
Applicability of the Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2019 notified on 25th July, 2019

This IBBI circular clarifies that the IBBI (Liquidation Process) (Amendment) Regulations, 2019, apply exclusively to liquidation processes commencing on or after July 25, 2019. They do not apply retrospectively to processes initiated before this date.

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  • Mehak Chanotiya
  • img March 20, 2026
FORMAT FOR INFORMATION TO BE OBTAINED FROM THE STATUTORY AUDITOR UPON RESIGNATION

The official form (Annexure A) that a resigning auditor must submit detailing their reasons and any lack of cooperation from management.

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  • Mehak Chanotiya
  • img March 20, 2026
FORMAT FOR DISCLOSURE OF DIVERGENCE IN ASSET CLASSIFICATION AND PROVISIONING FOR NPAS

A disclosure format for banks and financial entities to report differences in NPA (Non-Performing Asset) estimates between the company and the RBI.

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  • Mehak Chanotiya
  • img March 20, 2026
FRAMEWORK FOR CONSIDERING UNAFFECTED PRICE

A technical guide for calculating the market price of a security by excluding the impact of specific material rumors or news.

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  • Mehak Chanotiya
  • img March 20, 2026
GUIDANCE ON THE CRITERIA FOR DETERMINATION OF MATERIALITY OF EVENTS / INFORMATION

A framework to help companies define and identify which events are significant enough to impact stock prices and require disclosure.

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  • Mehak Chanotiya
  • img March 20, 2026
GUIDANCE ON WHEN AN EVENT / INFORMATION CAN BE SAID TO HAVE OCCURRED FOR DISCLOSURES UNDER REGULATION 30 OF THE LODR REGULATIONS

Criteria used by listed entities to determine the exact point in time an event or information is considered to have "occurred" for disclosure.

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  • Mehak Chanotiya
  • img March 20, 2026
TIMELINE FOR DISCLOSING EVENTS GIVEN IN PART A OF SCHEDULE III OF THE LODR REGULATIONS

A regulatory schedule specifying the exact time limits (e.g., 30 minutes or 24 hours) for reporting material information to exchanges.

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  • Mehak Chanotiya
  • img March 20, 2026
DETAILS TO BE PROVIDED WHILE DISCLOSING EVENTS GIVEN IN PART A OF SCHEDULE III OF THE LODR REGULATIONS

A template outlining the specific details required when informing exchanges about events like strikes, acquisitions, or fraud.

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  • Mehak Chanotiya
  • img March 20, 2026
Format of BRSR Core

A specialized subset of the BRSR focusing on high-priority environmental and social parameters that require reasonable assurance.

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  • Mehak Chanotiya
  • img March 20, 2026
GUIDANCE NOTE FOR BRSR

An instructional manual providing detailed explanations and definitions for each field required in the sustainability report.

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  • Mehak Chanotiya
  • img March 20, 2026
BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORTING FORMAT

The comprehensive ESG (Environmental, Social, and Governance) reporting framework mandatory for the top 1,000 listed entities.

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  • Mehak Chanotiya
  • img March 20, 2026
FORMAT FOR THE ANNUAL SECRETARIAL COMPLIANCE REPORT

A report issued by a Practicing Company Secretary certifying that the entity has complied with all SEBI regulations and circulars.

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  • Mehak Chanotiya
  • img March 20, 2026
Minimum information to the Audit Committee for approval of Related Party Transactions

A checklist of data points, including justification and arms-length pricing, required for the Audit Committee to approve related party deals.

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  • Mehak Chanotiya
  • img March 20, 2026
FORMATS FOR LIMITED REVIEW REPORTS / AUDIT REPORTS

A collection of standardized templates for auditors to issue their opinions on standalone and consolidated financial results.

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  • Shweta Verma
  • img March 19, 2026
Insolvency and Bankruptcy Board of India Press Release No. IBBI/PR/2026/4

Research study on ‘Effectiveness of the resolution process: Firm outcomes in the post IBC period’ conducted by IIM Ahmedabad

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