 

Term

Description

 

SEBI SBEB Regulations

Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014

 

SEBI VCF Regulations

Securities and Exchange Board of India (Venture Capital Fund) Regulations, 1996 as repealed pursuant to
the SEBI AIF Regulations

 

SFB

Small Finance Bank within the meaning of the SFB Licensing Guidelines

 

SFB Licensing Guidelines

Guidelines for Licensing of Small Finance Banks in the Private Sector issued by the RBI on November 27,
2014 read with the Clarifications to Queries on Guidelines for Licensing of Small Finance Banks and
Payments Banks in the Private Sector dated January 1, 2015, issued by the RBI, Modification to SEB
Licensing Guidelines dated March 28, 2020, and such other applicable rules, guidelines, instructions and
regulations governing SFBs in India

 

SFB Operating Guidelines

Reserve Bank of India’s Operating Guidelines for Small Finance Bank dated October 6, 2016

 

SME

Small and Medium Enterprises

 

Stamp Act

The Indian Stamp Act, 1899

 

State Government

The government of a state in India

 

Stock Exchanges

BSE and NSE

 

sTT

Securities transaction tax

 

Systemically Important NBFC

Systemically important non-banking financial company as defined under Regulation 2(/)(iii) of the SEBI
ICDR Regulations

 

Takeover Regulations

Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations,
2011

 

 

 

TAN ‘Tax deduction account number
U.S. GAAP Generally Accepted Accounting Principles (as adopted by the U.S. Securities and Exchange Commission)
U.S. Holder ‘A beneficial owner of Equity Shares that is for United States federal income tax purposes: (a) an individual

who is a citizen or resident of the United States; (b) a corporation organised under the laws of the United
States, any state thereof or the District of Columbia; (c) an estate whose income is subject to United States
federal income taxation regardless of its source; or (d) a trust that (1) is subject to the primary supervision
of a court within the United States and the control of one or more U.S. persons for all substantial decisions
of the trust, or (2) has a valid election in effect under the applicable U.S. Treasury regulations to be treated
as a U.S. person

 

U.S. Securities Act

U.S. Securities Act of 1933, as amended

 

U.S./USA/United States

United States of America

 

USD or US$

United States Dollars

 

 

VCEs

 

Venture Capital Funds as defined in and registered with SEBI under the SEBI VCF Regulations

 

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