SEBI-ICDR Regulations

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Across
  1. 2. The New ICDR Regulations are an attempt by SEBI to rationalise financial disclosure in offer documents and bring these in line with ____ standards
  2. 5. Under the New ICDR Regulations, an issuer is only required to provide financial information for the last ____ financial years
  3. 6. The new ICDR regulations concentrated on reducing the volume of disclosures and focusing on what is considered material and relevant to an investor in making an investment ____
  4. 7. Under New ICDR Regulations, an issuer is also required to make available on its website the audited standalone financial statements of each of its material ____
  5. 8. The New ICDR regulations particularly emphasise streamlining disclosure requirements with respect to ____ statements in offer documents for initial public offerings
  6. 9. a subsidiary is considered material if it contributes ____% or more to the turnover or net-worth or profits before tax
  7. 10. A web link to the financial statements available on the website should be included in the ____ document
  8. 11. The old ICDR regulations was issued in the year Two Thousand and ____
Down
  1. 1. Under the New ICDR Regulations, an issuer is now required to provide only restated ____ financial statements
  2. 3. The New ICDR Regulations require an issuer to make available its audited standalone financial statements for the past three full financial years on its ____
  3. 4. ICDR stands for ‘SEBI (Issue of ____ and Disclosure Requirements) Regulations, 2018
  4. 6. ICDR was previously SEBI (____ and Investors Protection) Guidelines 2000