SEBI mandates 15-day record date for interest/dividend payments, debenture trustee due diligence certificates, web-links for financials in offer docs.

SEBI amended regulations mandating issuers to fix record date 15 days prior to due dates for interest/dividend/redemption payments or corporate actions. Debenture trustees must provide due diligence certificates in specified formats for secured/unsecured debt issues during public offer and listing. Issuers can provide web-links/QR codes instead of financial statements in offer documents subject to conditions. New formats prescribed for due diligence certificates by debenture trustees. .....

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