 

Term

Description

 

For a reconciliation of Return on Net Worth, see “Other Financial Information” on page 280

 

“SKU”

Store keeping units

 

STP

 

Securities transaction tax

 

Conventional and General Terms or Abbreviations

 

 

 

 

 

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

AIFs Alternative Investment Funds

Air Act The Air (Prevention and Control of Pollution) Act, 1981
BSE BSE Limited

 

Category I AIF

AIFs who are registered as “Category I 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 IT AIF

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

 

Category IIT AIF

 

AIFs who are registered as
Regulations

‘ategory III Alternative Investment Funds” under the SEBI AIF

 

 

 

CDSL Central Depository Services (India) Limited
CFO. Chief Financial Officer
CIN Corporate Identity Number

 

Companies Act

Companies Act, 2013, as applicable

 

Companies Act, 1956

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

 

Companies Act, 2013

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

 

Cosmetic Rules

Cosmetic Rules, 2020

 

 

 

 

 

Depositories NSDL and CDSL

Depositories Act Depositories Act, 1996

DIN Director Identification Number

DPUT Department for Promotion of Industry and Internal Trade, Ministry of Commerce and Industry,
Government of India (earlier known as the Department of Industrial Policy and Promotion)

DPID Depository Participant Identification

 

DP/ Depository Participant

Depository participant as defined under the Depositories Act

 

Drugs and Cosmetics Rules

Drugs and Cosmetics Rules, 1945

 

EBITDA

Earnings before interest, taxes, depreciation, and amortisation. EBITDA is calculated as restated profit
for the year plus total tax expenses, depreciation and amortisation expenses, and finance costs

 

 

 

 

 

 

 

 

 

 

 

“Central Government”

EGM Extraordinary General Meeting

EPS Earnings Per Share

FCNR Foreign Currency Non-Resident

FDI Foreign direct investment

FDI Policy Consolidated Foreign Direct Investment Policy notified by the DPIIT through notification dated
October 15, 2020 effective from October 15, 2020

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

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

Rules

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

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

FVCK(s) Foreign venture capital investors as defined and registered under the SEBI FVCI Regulations

“Gol” or “Government” or | Government of India

 

 

 

 

 

 

 

 

 

GST Goods and Services Tax

HUF Hindu Undivided Family

ICAI The Institute of Chartered Accountants of India

IFRS International Financial Reporting Standards

Ind AS/ Indian Accounting | Indian Accounting Standards notified under Section 133 of the Companies Act, 2013 read with the
Standards Companies (Indian Accounting Standards) Rules, 2015, as amended

India Republic of India

IPO Initial public offering

IsT Indian Standard Time

IT Act The Income Tax Act, 1961

 

Listing Regulations

Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements)
Regulations, 2015

 

MCLR

Marginal Cost of Funds Based Lending Rate

 

Mutual Fund (5)

Mutual funds registered under the Securities and Exchange Board of India (Mutual Funds) Regulations,
1996,

 

 

 

 

 

 

 

 

 

N/A Not applicable

NACH National Automated Clearing House

NEFT National Electronic Funds Transfer

NPCI National Payments Corporation of India

NRI Individual resident outside India, who is a citizen of India
NSDL National Securities Depository Limited

NSE National Stock Exchange of India Limited

 

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