SEBI Proposes Half-Yearly Disclosures for Securitised Debt Issuers

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  • Last Updated on 18 June, 2025

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SEBI Securitisation Disclosure Framework

SEBI Report; Dated: 16.06.2025

The Securities and Exchange Board of India (SEBI) has released a consultation paper proposing a new regulatory framework aimed at enhancing transparency and investor protection in the securitisation market.

1. Key Proposal – Mandatory Disclosures by SPDEs and Trustees

Under the proposal, SEBI seeks to mandate special purpose distinct entities (SPDEs) and trustees associated with securitised debt instruments (SDIs) to submit detailed disclosures on a half-yearly basis. These disclosures will be made to both SEBI and the concerned stock exchanges.

2. Scope of Disclosures

The mandatory filings would cover the following key areas:

  • Performance of Underlying Assets
  • Structure of the Securitised Instruments
  • Credit Quality and Risk Metrics
  • Any Credit Enhancements or Modifications
  • Material Developments Affecting SDI Transactions

These disclosures are intended to provide investors and regulators with greater insight into the health and stability of securitised instruments.

3. Objective – Strengthening Market Integrity

This proposal is part of SEBI’s broader efforts to strengthen governance frameworks, reduce information asymmetry, and enhance investor confidence in the securitisation ecosystem. By institutionalising regular and comprehensive reporting, SEBI aims to make the securitisation market more robust and investor-friendly.

4. Next Steps

Stakeholders and market participants have been invited to submit their comments and suggestions on the consultation paper. Based on the feedback received, SEBI will consider finalising the regulatory amendments and issuing detailed guidelines.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied