 

Term

Description

 

DP ID

Depository Participant’s Identity Number.

 

DP or Depository Participant

A depository participant as defined under the Depositories Act.

 

EGM

Extraordinary General Meeting,

 

 

 

 

 

 

 

 

 

_EPS Earnings Per S

FAQs

FCNR Foreign currency non-resident account.

FDI Foreign Direct Investment.

FDI Circular The consolidated FDI Policy, issued by the Department of Promotion of Industry
and Internal Trade, Ministry of Commerce and Industry, Government of India, and
any modifications thereto or substitutions thereof, issued from time to time

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

thereunder.

 

 

Foreign Exchange Management (Non-debt Instrument) Rules, 2019.

 

   

Financial Year’ or ‘Fiscal’ or
‘Fiscal Year’ or ‘FY”

The period of 12 months commencing on April 1 of the immediately preceding
calendar year and ending on March 31 of that particular calendar year.

 

 

 

FPI(s) Foreign portfolio investors as defined under the SEBI FPI Regulations.

FVCI Foreign venture capital investors as defined and registered under the SEBI FVCI
Regulations.

GDP Gross domestic product.

 

Gol or Government or Central
_ Government

The Government of India.

 

 

Goods and services tax.

 

 

 

_HUF Hindu undivided family.
ICAI The Institute of Chartered Accountants of India.
IFRS International Financial Reporting Standards of the International Accounting

Standards Board.

 

_ Income Tax Act

Income- Tax Act, 1961, read with the rules framed thereunder.

 

_Income Tax Rules

Income- Tax Rules, 1962.

 

 

 

 

 

 

 

 

 

 

Ind AS Indian Accounting Standards prescribed under section 133 of the Companies Act,
2013, as notified under Companies (Indian Accounting Standard) Rules, 2015, as
ee amended. - - _ _
Indian GAAP ‘Accounting standards notified under section 133 of the Companies Act, 2013, read
with Companies (Accounting Standards) Rules, 2006, as amended and the
Companies (Accounts) Rules, 2014, as amended.
“IPO Initial public offering.
IST Indian Standard Time.
MCA Ministry of Corporate Affairs, Government of India.
NA. Not applicable.
NAV Net asset value (per Equity Share) means total equity, as restated divided by number
_ of Equity Shares outstanding at the end of the year/ period.
NEFT National Electronic Fund Transfer.
NRE Account Non-Resident External account.
NRI ‘A person resident outside India, who is a citizen of India or an overseas citizen of

India cardholder within the meaning of section 7(A) of the Citizenship Act, 1955.

 

National Securities Depository Limited.

 

or ‘Overseas Corporate

 

National Stock Exchange of India Limited.

‘A company, partnership, society or other corporate body owned directly or indirectly
to the extent of at least 60% by NRIs including overseas trusts, in which not less than
60% of beneficial interest is irrevocably held by NRIs directly or indirectly and
which was in existence on October 3, 2003 and immediately before such date was
eligible to undertake transactions pursuant to general permission granted to OCBs
under FEMA. OCBs were not allowed to invest in the Offer.

 

Per annum.

 

 

Price/earnings ratio.

 

PAN

Permanent account number.

 

Profit after tax.

 

Reserve Bank of India.

 

Regulation S under the U.S. Securities Act.

 

Real time gross settlement. 7
Rule 144A under the curities Act.

Securities Contracts (Regulation) Act, 1956.

  

 

Securities Contracts (Regulation) Rules, 1957.

 

‘Securities and Exchange Board of India constituted under the SEBI Act, 1992.

 

 

Securities and Exchange Board of India Act, 1992.

 
