Half -yearly disclosure of Balance sheet item by listed entities

Securities and exchanges board of india as a part of disclosure requirements for listed entities

and also to bring more transparency and efficiency in the governance of listed entities has been decided to specify certain listing conditions so to amend the Equity Listing Agreement.

To have more frequent disclosure of the asset-liability position of entities, SEBI has been decided that listed entities shall disclose within forty-five days from the end of the half-year, as a note to their half-yearly financial results, a statement of assets and liabilities in the specified format.

source.www.sebi.gov.in (Listing Conditions-Amendments to the Equity Listing Agreement) CIR/CFD/DIL/1/2010