Reg. 2(1)(n) the SEBI (Prohibition of Insider Trading) Regulations, 2015 ("PIT Regulations") defines UPSI which is an inclusive definition and includes certain information as financial results, dividends, change in capital structure, mergers, de-mergers, acquisitions, delistings, disposals and expansion of business and such other transactions, changes in KMP.
source https://www.caclubindia.com/articles/unpublished-price-sensitive-information-upsi-45823.asp
source https://www.caclubindia.com/articles/unpublished-price-sensitive-information-upsi-45823.asp
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