Short title and commencement. — THE SECURITIES AND EXCHANGE BOARD OF INDIA ACT, 1992

Short title and commencement. (1) These regulations may be called the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. They shall come into force on the ninetieth day from the date of their publication in the Official Gazette: Provided that the provisions of sub-regulation (4) of regulation 23 and regulation 31A shall come into force on the date of notification of these regulations. Definitions. (1) In these regulations, unless the context otherwise requires:— (a) “Act” means the Securities and Exchange Board of India Act, 1992 (15 of 1992); (b) "associate" shall mean any entity which is an associate under sub-section (6) of section 2 of the Companies Act, 2013 or under the applicable accounting standards: Provided that this definition shall not be applicable for the units issued by mutual fund which are listed on a recognised stock exchange(s) for which the provisions of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 shall be applicable; (c) "Board" means the Securities and Exchange Board of India established under section 3 of the Act; (d) "board of directors" or "board of trustees" shall mean the board of directors or board of trustees, whichever applicable, of the listed entity; GAZETTE OF INDIA EXTRAORDINARY – PART – III – – SECTION 4 PUBLISHED BY AUTHORITY NEW DELHI, SEPTEMBER 02, 2015 SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 2 nd September, 2015 SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 No. SEBI/LAD -NRO/GN/2015 -16/013 In exercise of the powers conferred by section 11, sub -section (2) of section 11A and section 30 of the Securities and Exchange Board of India Act, 1992 (15 of 1992) read w