Trading securities are purchased for the sole purpose of selling in the short-term (less than 12 months). Trading securities are reported as current assets and must be reported at fair value.
On a T+3 basis) specifies that the listing of debt securities and Non-convertible Redeemable Preference Shares (NCRPS) issued through public issue process shall be completed within T+6 working days from the date of closure of the issue.
Available-for-sale securities (AFS) are debt or equity securities purchased with the intent of selling before they reach maturity. Available-for-sale securities are reported at fair value. Unrealized gains and losses are included in accumulated other comprehensive income within the equity section of the balance sheet.
Just like shares are listed on the stock exchange, debt securities are also listed on a stock exchange.
The basic document which is executed between the company and the stock exchange (when the shares of the company are listed on any stock exchange) is the listing agreement. It is like an employment contract in which the broker is hired to represent the principal, but no real property is transferred between the two.
Clause 40B required any acquisition over 10% of voting rights to include an open offer to acquire at least 20% shares from public. Amendments now require listed companies to ensure minimum 25% public shareholding and for takeover offers to comply with SEBI regulations.
As per Regulation 30 of SEBI Listing Regulations, events specified in Para A of Part A of Schedule III are deemed to be material events and the listed entity shall make disclosure of such events to the Stock Exchange without the application of 'materiality'.
The Listed entity shall keep the Exchange informed of any litigation/dispute developments with respect to any dispute in conciliation proceedings, litigation, assessment, adjudication or arbitration to which it is a party or the outcome of which can reasonably be expected to have a material impact on its present or ...