Securitization involves pooling assets or receivables and re-packaging them into pass-through instruments, with cash flows directed to investors. The proposed amendments mandate that special purpose distinct entities and their trustees provide half-yearly information to the Board in a specified manner. It outlines the proposed format for these disclosures, to be submitted to SEBI and relevant stock exchanges within 21 days from the end of March or September. The comments/ suggestions from stakeholders are invited.