2025-12-16
The Securities and Exchange Board of India (SEBI) has mandated that trustees of special purpose distinct entities submit periodic disclosures regarding Securitised Debt Instruments (SDIs). These half-yearly reports, due within 30 days of March and September, must be filed with the Board and relevant stock exchanges using formats specified for different underlying asset types. The new disclosure requirements, which include detailed metrics on credit quality, retention, and maturity, become effective from March 31, 2026.