91C Annual Disclosure by Registered NPO

Guidance note on Annual Disclosure for Registered NPOs is Given in

• Annexure II of Circular issued by SEBI on Framework of Social Stock Exchange
• SEBI (LODR) Regulations
• SEBI (ICDR) Regulation
• Annexure I of Circular issued by SEBI on Framework of Social Stock Exchange

Annual Disclosure should contain

• a. General Disclosure aspect, Financial Disclosure Aspect, Governance disclosure Aspect
• Target Statement, Strategy and Vision
• Strategic intent and planning, Approach and Impact score card
• Reach,Depth and Includion

In case Office address registered with regulatory authority of Social Enterprise is different from its adminstrative office from where the activities are controlled or directed than

• Only Registered Office address to be disclosed
• Only adminstrative Office address to eb disclosed
• Both Registered and Adminstrative ofice address to be disclosed
• Any one of Registered office or Adminstrative office to be disclosed

As per SEBI (LODR) Regulations, SE need to make annual disclosures on Governance aspects within ?..days from the end of financial year

• 60 days
• Six Months
• 90 days
• 180 days

As per SEBI SSE Framework, SE need to annually disclose top ?..donors or investors

• three
• Ten
• Hundred
• Five

While disclosing the list of Top 5 donors or investors of organisation (budget wise) which one is not required to be disclosed

• Geography
• Total Outreach
• SDG Goal or Traget
• Outcome

As per SEBI SSE Framework, SE need to annually disclose top ?..interventions / programs

• three
• Ten
• Hundred
• Five

In respect of financial aspects, Financial Statement of NPO does not include ?...

• Program wise fund utilization certificate
• Breakup of Organizationl Budget
• Donors details for donation collected during the year
• Split of budget across partners for jointly executed projects

In respect of Financial Statement of NPOs, find the odd one out

• Balance Sheet
• Income Statement
• Cash Statement
• Donation Details

'Not for Profit Organizations' are mandated to make Annual disclosures within ?.days to the SSE

• 30 days
• 60 days
• 90 days
• 180 days