Material event
Regulation & taxAlso 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.
Read the full lesson →Regulation 30
Regulation & taxAlso 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.
Read the full lesson →Subsequent events
AccountingMaterial 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.
Read the full lesson →Exchange filing
Regulation & taxA 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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