Circulars to Listed Companies


DCS/COMP/28/2016-17                                                                      March 30, 2017



Dear Sir/Madam,




In continuation to the Circulars to the companies dated November 30, 2015, March 11, 2016, March 16, 2016 and January 18, 2017 with regard to mandatory filing of information with the Exchange in electronic mode and with a view to making the disclosure more accurate and efficient, the Exchange had mandated filing of the following Regulations in XBRL:-

1.      Corporate Governance (Regulation 27)

2.      Shareholding Pattern (Regulation 31)

3.      Voting Results (Regulation 44)

It was observed that since the XBRL filing for the above mentioned regulations has been made mandatory, entities have been filing their SHP / Corporate Governance Report / Voting Results using XBRL. It was observed that although filing of Financial Results (Regulation 33) in XBRL was not mandatory, several companies have been filing their results in XBRL using the Excel Utility provided, which is an encouraging sign.


Accordingly, it has been decided that with effect from April 01, 2017 onwards, all listed entities with BSE, would be required to make their filings in respect of Financial Results (Regulation 33 and Regulation 52) in XBRL mode within 24 hours of submission of results in PDF mode. This requirement however, would not apply to Insurance Companies which can continue to make their filings for Financial Results in PDF mode only.


Financial Results are required to be submitted along with the Limited Review Report / Audit Report first, in PDF mode through the Listing Centre website – Corporate Announcement Filing System (CAFS) within 30 minutes of the conclusion of the Board Meeting as per the provisions of Regulation 30 of the LODR, 2015.


This is required to be followed by filing of the result in XBRL mode within 24 hours from the conclusion of the Board Meeting.


For the above purpose, the Excel Utility for filing financial results in XBRL mode would be made available for download in the Listing Centre portal from April 03, 2017.

Please note that filing of Financial Results (Regulation 33) in other mode would be treated as non-submission and may attract penalties as prescribed by SEBI in the SOP circular dated November 30, 2015.


As stated earlier, BSE has provided a Helpdesk to assist Users with technical issues regarding their XBRL filings. The email queries may be addressed to . You may alternatively call the Helpdesk on toll free number 1800 233 0445.


We are sure that all listed entities will embrace this user-friendly move that leads to more efficient and error-free filings.


Thank you for your support.




Netra Sahani                                                                           Abhijit Pai

DGM - Listing Compliance                                                    AGM – Listing Compliance