Eligibility Criteria for Listing of Debt Securities
[Reference: Regulation 4 of Dhaka Stock Exchange (Alternative Trading Board) Regulations, 2022]

• The issuance of debt securities or ABS or ISBS shall be approved by the Commission.
• Shall issue securities in dematerialized form.
• Shall hold its annual general meeting (AGM) regularly.
• Its directors are not a bank defaulter.
• Shall prepare its financial statements following the IFRS and audited the same following the ISA as per the provisions of the Financial Reporting Act, 2015 (Act No. 16 of 2015) as well as also following the provisions of the Companies Act, 1994 (Act No. XVIII of 1994) and other applicable legal requirements. In case of ISBS, the issuer or originator shall prepare and present its financial statement following the relevant shari'ah standards and accounting standards issued by Auditing and Accounting Organization of Islamic Financial Institution (AAOIFI).