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1492 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

Showing 4 terms

Material event

Regulation & tax
Also called: Materiality policy, Material information

An event a listed company must disclose to the exchanges — either deemed material by the regulations, or material on applying the quantitative thresholds in its own published policy.

In plain terms

Two kinds. Some events are material by definition and the company has no say. Others are tested against a threshold the company must publish, so you can read where it drew its line.

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Regulation 30

Regulation & tax
Also called: LODR Regulation 30, Listing Obligations and Disclosure Requirements, LODR

The provision of the SEBI Listing Obligations and Disclosure Requirements Regulations that compels a listed entity to disclose every material event to the exchanges, on a deadline.

In plain terms

The rule that creates the announcements feed. It is why a resignation, an order or a board decision reaches a free public page before it reaches the news.

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Subsequent events

Accounting

Material events occurring after the balance sheet date but before the accounts are signed.

In plain terms

Occasionally the most important note in the entire report, and almost never read.

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Exchange filing

Regulation & tax

A disclosure a listed company is required to submit to the stock exchanges.

In plain terms

Where material events appear first, without a headline written to make you click.

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Indian stock market glossary · Market Vidyalaya