- a. SEBI (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2022. These amendment regulations have been brought forth by SEBI in order to amend the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This amendment regulation has been issued so as to:
i. Amend regulation 2, sub-regulation (1):
2. c. i. 1. in clause (h), after the words and symbol “mutual funds,” and before the words “and any other”, the words “Zero Coupon Zero Principal Instruments” shall be inserted.
2. after clause (zn), the following clause (zo) shall be inserted namely—
“(zo) the expressions “For Profit Social Enterprise”, “Not for Profit Organization”, “Social Enterprise”, “Social Stock Exchange”, “draft fundraising document”, “final fundraising document”, “fundraising document”, “Social Auditor” and “Social Audit Firm” shall have the same meaning as assigned to them in the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulation, 2018;”
ii. Insert Chapter IX- A (Obligations of Social Enterprises) within the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The provisions of this chapter shall be applicable to; (a) a For-Profit Social Enterprise whose designated securities are listed on the applicable segment of the Stock Exchange(s) and (b) a Not for Profit Organization that is registered on the Social Stock Exchange(s).
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