SEBI issues a consultation paper on disclosure of financial information in offer documents and valuation of InvITs

SEBI issues a consultation paper

The Securities and Exchange Board of India (SEBI) issued a consultation paper on 15 June 2016, proposing continuous financial disclosures and other continuous disclosures to be made by Infrastructure Investment Trusts (InvITs) registered under the SEBI (Infrastructure Investment Trusts) Regulations, 2014 (InvIT Regulations).


Continuing with its recommendations, SEBI on 8 July 2016, issued a consultation paper proposing the following:

  • Guidelines for financial disclosures in the offer document/placement memorandum
  • Valuation of the units of InvITs.

This issue of IFRS Notes aims to provide an overview of the SEBI consultation paper.

To access the text of the SEBI consultation paper, please click here.

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