16 pages carry this tag.
Credit ratings from different agencies usually agree. ESG ratings often do not. The reasons are built into how ESG ratings are made, and they change how investors should use them.
A AAA rating is not a stamp of quality on a company. It is an opinion on one narrow question: will this debt be repaid on time? Knowing the limits of that question is what makes a rating useful.
India's BRSR reports run to dozens of pages. This opinion piece argues that most of it is narrative, and points to the small part that investors should actually read.
Who follows Ind AS, IFRS or old Indian GAAP, the key differences and carve-outs, and how to compare a company's numbers across the switch.
How to read a DRHP or RHP in the order that matters: the offer, the use of the money, the basis for the price, restated financials, risks and lock-ins, with SEBI's allocation rules.
SEBI, NSE, and BSE regulatory circulars summarised in plain language for Indian market participants, with dates and source links.
SEBI regulations that govern how listed companies must report data, maintain corporate governance, and disclose material information.
SEBI regulations that prohibit trading by insiders with unpublished price-sensitive information (UPSI). Covers designated persons and relatives.
The 'Takeover Code' governing acquisition of substantial shares, open offers, and change of control in listed companies.
Regulations governing public issues (IPOs), rights issues, preferential allotments, and QIPs. Sets eligibility and disclosure requirements.
An RBI-regulated framework for secure, consent-based financial data sharing between financial institutions.
An account to hold securities (shares, bonds, ETFs) in electronic form. Managed by depositories NSDL or CDSL.
Mandatory annual filing with Registrar of Companies containing a company's financial statements, auditor's report, and board report.
Annual return form containing information about shareholders, directors, and company structure filed with Registrar of Companies.
Settlement cycle where trade-related settlements happen within 24 hours of the transaction. India moved to T+1 in 2023.
Price bands set by exchanges (NSE/BSE) to halt trading during extreme volatility. Index-wide and stock-specific circuits exist.
Related topics: Valuation, DCF, Relative valuation, Cost of capital, Financial statements, Cash flow, Earnings quality, Red flags
