Debt securities classified as trading are reported at fair value, with unrealized gains and losses recorded in net income each period.
Securities are issued either by an Initial Public Offer (IPO) or a Further Public Offer (FPO). An IPO is the process through which a company offers equity to investors and becomes a publicly-traded company.
To be admitted to trading, Debt Securities must be eligible for electronic settlement. For listing and admission to trading, listing particulars, as applicable must be submitted to the Exchange and published.
A listing document is defined in rule 1.01 as a prospectus, a circular and any equivalent document (including a scheme of arrangement and introduction document) issued or proposed to be issued in connection with an application for listing, or a sale or transfer of treasury shares by a listed issuer.
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.
Debt and equity securities that are bought and held principally for the purpose of selling them in the near term are classified as trading securities and reported at fair value, with unrealized gains and losses included in earnings.
Debt securities definition They're negotiable instruments, which means that ownership can be transferred from one party to another easily.