 

Term

UPI Mechanism

UPI PIN
Working Day(s)

Description
authorize blocking of funds in the relevant ASBA Account through the UPI application
equivalent to Bid Amount and subsequent debit of funds in case of Allotment

The Bidding mechanism that was used by an RII to make a Bid in the Offer in accordance
with the SEBI UPI Circulars

Password to authenticate UPI transaction

All days on which commercial banks in Mumbai are open for business; provided however,
with reference to (a) announcement of Price Band; and (b) Bid/Offer Period, the term Working
Day shall mean all days, excluding Saturdays, Sundays and public holidays, on which
commercial banks in Mumbai are open for business; and (c) the time period between the
Bid/Offer Closing Date and the listing of the Equity Shares on the Stock Exchanges, “Working
Day” shall mean all trading days of the Stock Exchanges, excluding Sundays and bank
holidays, as per circulars issued by SEBI, including the SEBI UPI Circulars

 

Conventional and General Terms and Abbreviations

 

Term
AIF(s)

API

BSE

CDSL.

Central Government
CIN

Companies Act

Companies Act 1956
Companies Act 2013
Consolidated FDI Policy

CRISIL

CSR
Depositories Act
Depository

DP ID
DPUT

EGM
EPS
Euro

FCNR Account
FDI

FEMA

FEMA Rules

Financial Year/Fiscal/Fiscal
Year
FPIs
FVCI

GDP
Gross Block
GST

HUF()

ICAL

IDC(s)

IFRS

Income Tax Act
Ind AS

Indian GAAP

Description
Alternative Investment Fund(s) as defined in and registered with SEBI under the SEBI AIF
Regulations

Application performing interface

BSE Limited

Central Depository Services (India) Limited

Government of India

Corporate Identity Number

Companies Act 1956 and the Companies Act 2013, read with the rules, regulations,
clarifications and modifications thereunder

The erstwhile Companies Act, 1956 read with the rules, regulations, clarifications and
modifications thereunder

Companies Act, 2013 read with the rules, regulations, clarifications and modifications
thereunder

The consolidated FDI Policy, effective from October 15, 2020, issued by the DPIIT, and any
modifications thereto or substitutions thereof, issued from time to time

CRISIL Limited

Corporate social responsibility

Depositories Act, 1996

A depository registered with the SEBI under the Securities and Exchange Board of India
(Depositories and Participants) Regulations, 1996

Depository Participant’s identity number

Department of Promotion of Industry and Internal Trade, Ministry of Commerce and
Industry, Government of India

Extraordinary general meeting

Earnings per share

Euro, the official single currency of the participating member states of the European
Economic and Monetary Union of the Treaty establishing the European Community
Foreign Currency Non Resident (Bank) account established in accordance with the FEMA
Foreign direct investment

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

Foreign Exchange Management (Non-debt Instruments) Rules, 2019 issued by the Ministry
of Finance, Government of India

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

A foreign portfolio investor as defined under the SEBI FPI Regulations

Foreign Venture Capital Investors (as defined under the Securities and Exchange Board of
India (Foreign Venture Capital Investors) Regulations, 2000) registered with SEBI

Gross Domestic Product

Property, plant and equipment, intangibles and capital work-in-progress

Goods and services tax

Hindu Undivided Family(ies)

Institute of Chartered Accountants of India

Industrial Development Corporation(s)

International Financial Reporting Standards

Income-tax Act, 1961

Indian Accounting Standards referred to in the Companies (Indian Accounting Standard) Rules,
2015

Generally Accepted Accounting Principles in India

 
