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<h1>Comprehensive Legal Framework Defining Securitized Debt Instruments and Security Receipts Under SEBI Regulations</h1> The comprehensive definitions for the Securities and Exchange Board of India (SEBI) regulations on securitized debt instruments and security receipts. It provides detailed interpretations for key terms like 'asset pool', 'debt', 'investor', 'securitisation', and 'special purpose distinct entity'. The regulation establishes precise legal definitions governing the issuance, trading, and management of securitized financial instruments, including specific eligibility criteria for underlying assets and transaction structures.