Here are the post issue compliance requirements for NPO which has listed its securities on SSE.
| Particulars | NPOs registered on SSE | NPOs with its securities listed on SSE | Nature of compliance |
|---|---|---|---|
|
Annual Disclosures |
Within 60 days from the end of FY (format to be specified by SEBI) |
Within 60 days from the end of FY (format to be specified by SEBI) |
Annual disclosure (General aspect, Governance aspect and Financial aspect) |
|
Quarterly Disclosures |
Not applicable |
Within 45 days from the end of the quarter (format to be specified by SEBI) |
Statement of the utilization of the funds raised from the end of each quarter till such funds are utilized, in the manner: • Category-wise amount of money raised & utilized; • Amount remaining unutilized. |
|
Event based Disclosures |
Not applicable |
within 7 days from the occurrence of such event. |
Any event that may have a material impact on the planned achievement of outputs or outcomes and steps being taken by the Social Enterprise to address the same, |
|
Policy for determination of materiality |
Not applicable |
To frame a policy for determination of materiality and disclose the same to Social Stock Exchange. |
|
|
Annual Impact Report |
Annual Impact Report audited by a Social Audit Firm employing Social Auditor, to SSE/ Stock Exchange within 90 days. (time period and format to be specified by SEBI) |