Month: April 2023

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    25
    Apr
    ,

    UNIQUS Point of View – Use of non-GAAP Measures

    Recently, companies have increasingly been disclosing non-GAAP measures in their investor communication and capital markets-related offering documents. The rationale for using such non-GAAP measures is that they assist management in providing the users of financial information with an understanding of the company's key business drivers and enable management to present a perspective to users, which might not be possible only through GAAP measures.
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    14
    Apr
    ,

    Mutual Fund Ind AS

    The mutual fund industry in India dates back to 1963, when Unit Trust of India was formed at the initiative of the Government of India. With the entry of numerous mutual fund players and several products across the asset classes, the industry has come a long way. The Mutual Fund Industry’s Assets under Management (‘AUM’) has grown from INR 22.20 trillion as of 28 February 2018 to INR 39.46 trillion as of 28 February 2023, i.e., around a 2-fold increase in a span of 5 years.
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    03
    Apr
    ,

    Uniqus Corner – Shaping the regulatory and governance agenda

    The Securities and Exchange Board of India (“SEBI”), in its board meeting held on September 30, 2022, which subsequently got notified in the official gazette dated November 21, 2022, had approved certain key proposals, including: • Disclosure of Key Performance Indicators (KPIs); • Disclosure of price per share of Issuer based on past transactions and past fund raising from the investors; and • Introduction of pre-filling of offer documents as an optional alternative mechanism for the purpose of Initial Public Offer on the Main Board. In this publication we have analyzed and shared our views and extent of compliance with the above mentioned regulations.
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