The Securities Exchange Board of India (SEBI) on December 16, 2025, issued a circular regarding mandating periodic disclosure requirements for Securitised Debt Instruments (SDIs).
The following has been stated: -
•SEBI has mandated periodic half-yearly disclosures for Securitised Debt Instruments (SDIs) under Regulation 11B of the SDI Regulations, 2008.
•The trustee of the special purpose distinct entity must submit prescribed disclosures to SEBI and the stock exchange within 30 days from the end of March or September.
•Separate disclosure formats are specified for SDIs backed by loans/listed debt/credit facilities and for those backed by other exposures, with illustrative metrics provided.
•The circular, issued to protect investor interests and strengthen market regulation, will be effective from 31 March 2026.
The detailed circular is given in the document below.
[Circular No.: HO/17/11/18(1)2025-DDHS-POD1/I/342/2025]
