In the product
SEBI reporting
SEBI LODR quarterly disclosure in the prescribed format, produced from the group close rather than rebuilt each quarter.
SEBI LODR
SEBI's Listing Obligations and Disclosure Requirements Regulations, which set what a listed Indian company must disclose and when.
For reporting, the binding part is the quarterly results: a fixed format and a deadline that does not move because a subsidiary was late.
A listed parent’s close is therefore a group close on a public timetable, which is a different problem from an annual statutory close.
Also written: LODR, Listing Obligations and Disclosure Requirements.
Related terms: Schedule III, Financial close, Ind AS.