Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
SEBI - Highlights / Catch Notes

Home Highlights May 2025 Year 2025 This

SEBI issued a circular revising disclosure requirements for ...


SEBI Enhances REIT Disclosure Norms with Comprehensive Financial Reporting Guidelines for Improved Investor Transparency

May 9, 2025

Circulars     SEBI

SEBI issued a circular revising disclosure requirements for REITs, focusing on financial information in offer documents and continuous compliance. The amendments modify Chapter 3 and Chapter 4 of the Master Circular, introducing updated guidelines for financial disclosures, including provisions for proforma financial statements, audited asset financials, and references to public financial disclosures. The circular mandates immediate implementation, with specific financial disclosure requirements applicable from April 01, 2025, aimed at enhancing transparency and investor protection in the REIT market. The regulatory changes were developed through recommendations from the Working Group and Hybrid Securities and Advisory Committee.

View Source

 


 

You may also like:

  1. The SEBI (Real Estate Investment Trusts) (Amendment) Regulations, 2025 introduces comprehensive amendments to the existing REIT regulations, focusing on enhancing...

  2. SEBI issued a regulatory circular revising disclosure requirements for Infrastructure Investment Trusts (InvITs). The circular modifies financial reporting guidelines in...

  3. This circular from SEBI provides the periodic reporting format for Research Analysts and Proxy Advisers. Key points: - Research Analysts (RAs) are required to furnish...

  4. CBDT amended Income Tax Rules 1962 requiring non-resident entities with liaison offices in India to file annual statement Form 49C within 8 months from end of financial...

  5. SEBI amended the Listing Obligations and Disclosure Requirements Regulations, 2025, introducing two key modifications: (1) SCORES registration may now be taken at the...

  6. SEBI Master Circular on Securities Market Surveillance consolidates provisions for market intermediaries, focusing on three key areas: trading rules, market...

  7. The document outlines a comprehensive investment strategy disclosure framework mandated by SEBI regulations, detailing essential aspects of a new fund offering including...

  8. SEBI issued a standardized circular mandating a comprehensive format for System and Network audit reports for Market Infrastructure Institutions (MIIs). The circular...

  9. The circular addresses the disclosure requirements for Foreign Portfolio Investors (FPIs) regarding material changes and obligations. Amendments to SEBI regulations...

  10. SEBI mandates standardized KPI disclosure practices for companies filing draft offer documents and offer documents. Industry Standards Forum, comprising ASSOCHAM, CII,...

  11. The circular mandates Alternative Investment Funds (AIFs) to conduct an annual audit of compliance with the Private Placement Memorandum (PPM) as per SEBI (AIF)...

  12. SEBI Notification on Securitised Debt Instruments Amendment Regulations, 2025 Key Legal Amendments: The notification introduces comprehensive regulatory changes for...

  13. This circular from SEBI provides revised guidelines for quarterly reporting requirements for Foreign Venture Capital Investors (FVCIs). Key points are: FVCIs must submit...

  14. The Master Circular for Real Estate Investment Trusts (REITs) issued by SEBI consolidates all circulars up to May 15, 2024. It supersedes previous circulars and remains...

  15. The circular extends the outer timeline for annual disclosures under Regulation 91C(1) and annual impact report under Regulation 91E(1) of SEBI (Listing Obligations and...

 

Quick Updates:Latest Updates