Listed entities have to disclose the material impact of COVID-19 on their operations and financial conditions under Regulation 30(3) (Disclosure of material event), 51(1) (Disclosure of price-sensitive information) and in Regulation 33 (Financial Statement) of LODR Regulation, 2015 to the Stock exchange as well as to the investors and various stakeholders on a timely basis and update the disclosures promptly.
Effective date: May 20, 2020
Source: SEBI Circular No. SEBI/HO/CFD/CMD1/CIR/P/2020/84 dated May 20, 2020