 

Term

Description

 

Total Average Interest Bearing
Liabilities

Total average interest bearing liabilities are interest-bearing liabilities calculated on the basis of quarterly
average balances.

 

 

 

TREPS Triparty Repo System
UIDAI Unique Identification Authority of India
URC As defined under RBI’s Statement on Developmental and Regulatory Policies released on April 6, 2017, an

“Unbanked Rural Centre’ is a rural (Tier 5 and Tier 6) centre that does not have a CBS-enabled ‘Banking
Outlet’ of a scheduled commercial bank, a small finance bank, a payment bank or a regional rural bank nor
a branch of local area bank or licensed co-operative bank for carrying out customer based banking
transactions.

 

Conventional and General Terms or Abbreviations

 

 

 

 

Term Description
2/Rs./Rupees/INR Indian Rupees

AIFs Alternative Investments Funds, as defined in, and registered under the SEBI AIF Regulations
AGM ‘Annual general meeting

 

‘AS or Accounting Standards

Accounting standards issued by the ICAI

 

Banking Regulation Act

Banking Regulation Act, 1949

 

BSE

BSE Limited

 

 

CAGR Compound annual growth rate (as a %): (End Year Value/Base Year Value) (1/No. of years between Base
year and end year) ~ 1 (* denotes ‘raised to’)
Category | AIF AIFs who are registered as “Category I Alternative Investment Funds” under the SEBI AIF Regulations

 

Category Il AIF

AIFs who are registered as “Category II Alternative Investment Funds” under the SEBI AIF Regulations

 

Category I FPIs

FPIs who are registered as “Category I Foreign Portfolio Investors” under the SEBI FPI Regulations

 

 

 

 

 

 

 

Category III AIF AIFs who are registered as “Category III Alternative Investment Funds” under the SEBI AIF Regulations
Category Il FPIs FPIs who are registered as “Category II foreign portfolio investors” under the SEBI FPI Regulations
CCIL Clearing Corporation of India Limited

CDSL Central Depository Services (India) Limited

CERSAI Central Registry of Securitization Asset Reconstruction and Security Interest of India

CIN Corporate Identity Number

Civil Code ‘The Code of Civil Procedure, 1908

 

Companies Act or Companies
Act, 2013

Companies Act, 2013, along with the relevant rules made thereunder

 

Companies Act, 1956

Companies Act, 1956, along with the relevant rules made thereunder

 

 

 

Depositories NSDL and CDSL
Depositories Act Depositories Act, 1996
DIN Director Identification Number

 

DP or Depository Participant

A depository participant as defined under the Depositories Act

 

DP ID

Depository Participant’s Identification

 

 

DPIIT Department for Promotion of Industry and Internal Trade, Ministry of Commerce and Industry, Government
of India (formerly known as the Department of Industrial Policy and Promotion)
DP ID Depository Participant Identification

 

DP/ Depository Participant

Depository participant as defined under the Depositories Act

 

EBITDA

Earnings before interest (net), taxes, depreciation and amortisation

 

 

 

 

 

EMI Equated Monthly Instalment

EPS Earnings Per Share

FDI Foreign direct investment

FDI Policy Consolidated Foreign Direct Investment Policy notified by the DPIIT by way of circular bearing number
DPIIT file number 5(2)/2020-FDI Policy dated October 15, 2020 effective from October 15, 2020

FEMA The Foreign Exchange Management Act, 1999, read with rules and regulations there under

 

FEMA Non-debt Instruments
Rules

Foreign Exchange Management (Non-debt Instruments) Rules, 2019

 

FEMA Regulations

The Foreign Exchange Management (Non Debt Instruments) Rules, 2019, the Foreign Exchange
Management (Mode of Payment and Reporting of Non Debt Instruments) Regulations, 2019 and the
Foreign Exchange Management (Debt Instruments) Regulations, 2019, as applicable

 

 

 

 

 

 

 

 

 

 

 

Financial Year/ Fiscal/Fiscal | Unless stated otherwise, the period of 12 months ending March 31 of that particular year
Year/ FY

FPIG) Foreign portfolio investors as defined under the SEBI FPI Regulations

FVCI(G) Foreign venture capital investors as defined and registered under the SEBI FVCI Regulations
Gazette Gazette of India

GDP Gross domestic product

Gol or Government or Central | Government of India

Government

GST Goods and services tax

IBC The Insolvency and Bankruptcy Code, 2016

ICAL The Institute of Chartered Accountants of India

 

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