LODR Regulations, 2025 (Second Amendment): SEBI Enhances Disclosure Norms for Securitised Debt Instruments

Through its second amendment to LODR regulations, SEBI enhanced disclosure requirements for securitized debt instruments. Issuers must now provide asset-level details, periodic performance reports, and granular data about underlying pools. These changes aim to improve transparency in the growing securitization market, helping investors make informed decisions while standardizing disclosure practices across different types of SDIs.