The Securities and Exchange Board of India
The Securities and Exchange Board of India (SEBI) expressed its interest in electronic reporting back in 2010.
Its XBRL based platform for electronic reporting Listed Companies, Mutual Funds and other SEBI registered intermediaries is called “SEBI Unified Platform for Electronic Reporting – Dissemination (SUPER-D)”.
The first phase has started off with SEBI inviting Mutual Funds to file XBRL reports using the SEBI Mutual Fund Taxonomy. The pilot project referred as XBRL MF Pilot Project requires the following forms/ reports to be reported by Mutual Funds and Assets Management Companies in XBRL format :
- Monthly Cumulative Report
- Percentage of Assets Under Management from City Clusters
- Ageing Analysis Of Assets by Asset Under Management
- Number of Branches of the AMCs
- Half Yearly Portfolio Disclosures
- Deployment of Funds in Equity & Debt Schemes
- Balance in Load Account
If and when SEBI mandates XBRL for Listed Companies and Mutual Funds, we would be launching services and will update this section accordingly.