Section 53: Annual Report

Q: What does Section 53 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR Regulations) deal with?

Section 53 LODR Regulations pertains to "Annual Report". It is part of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, a legislation enacted by the Parliament of India. Section 53 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR Regulations) governs annual Report. As verified on 19 May 2026.

Q: Is Section 53 LODR Regulations still in force?

Yes, Section 53 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is currently in force across the Republic of India.

Q: What is धारा 53 LODR Regulations?

धारा 53 LODR Regulations is the Devanagari Hindi reference for Section 53 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Section 53 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR Regulations) governs annual Report. As verified on 19 May 2026.

Q: What is Dhara 53 LODR Regulations?

Dhara 53 LODR Regulations is the Roman Hindi reference for Section 53 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. "Dhara" means "Section" in Hindi. Section 53 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR Regulations) governs annual Report. As verified on 19 May 2026.

Q: How to cite Section 53 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015?

Cite as: "Section 53, SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR Regulations)" in legal briefs. For academic writing, use the BlueBook format: SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, § 53 (India).

Law on Tips Editorial Board

- The annual report of the listed entity shall contain disclosures as specified in Companies Act, 2013 along with the following:

(a) audited financial statements i.e. balance sheets, profit and loss accounts etc[, and Statement on Impact of Audit Qualifications as stipulated in regulation 52(3)(a), if applicable;] [Substituted by Notification No. SEBI/LAD-NRO/GN/2016-17/001, dated 10.5.2016 (w.e.f. 2.9.2015).]

(b) cash flow statement presented only under the indirect method as prescribed in Accounting Standard-3/ Indian Accounting Standard 7, mandated under Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder or by the Institute of Chartered Accountants of India, whichever is applicable;

(c) auditors report;

(d) directors report;

(e) name of the debenture trustees with full contact details ;

(f) related party disclosures as specified in Para A of Schedule V.