Answer-Under the SEBI (LODR) Regulations, 2015, a 'MATERIAL' event is one whose occurrence or impact is sig...

Regulation 30 of the SEBI LODR Regulations, 2015 requires disclosure of MATERIAL events or information including the events in SCHEDULE III, which are treated as Deemed MATERIAL, applying specified materiality tests and thresholds. The entity must disclose such events as soon as reasonably possible and not later than the prescribed timeline proving the notice period requirements, to ensure uniform availability of the information. The materiality judgment blends the quantitative thresholds and the qualitative significance to investors. Schedule IIIs deemed-material list anchors the disclosure duty. Timely disclosure of material events is the core market-integrity obligation.

Question

Under the SEBI (LOD

R Regulations, 2015, a 'MATERIAL' event is one whose occurrence or impact is significant enough to influence the assessment or decision of an investor, and Schedule III to the Regulations lists a set of events that are DEEMED to be material for the purpose of disclosure under Regulation 30. Which statement best captures the obligation?

A The listed entity must disclose events that SAME MATERIALly and events listed in Schedule III (deemed material) as soon as reasonably possible and within the prescribed timelines, applying the materiality thresholds the Regulations set

B Only events expressly authorised by the promoter need disclosure

C Only annual results need disclosure

D Materiality is wholly subjective with no fixed categories

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Under the SEBI (LOD

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