1. SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
• Regulation 30: Mandatory disclosure of material events (order wins >2% TTM turnover, capex expansions, litigation, regulatory inquiries, show-cause notices) within statutory timelines (within 24 hours / 30 minutes of board meeting closure).
• Regulation 33: Financial results, limited review reports, and audit reports with Key Audit Matters (KAM) and emphasis of matter notes.
2. SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
• Regulation 31: Mandatory disclosure of promoter encumbrances, pledge creations, invocations, and revocations within 7 working days.
3. Deterministic Point-in-Time (PIT) Correctness
To eliminate look-ahead bias and guarantee strict audit integrity, every signal records four explicit timestamps: event_date, disclosure_published_at, ingested_at, and as_of_date.