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    <title>Definitions</title>
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    <description>The rule defines deposit by listing receipts treated as deposits and specifying a broad set of exclusions: amounts from central or state governments or guaranteed by them; receipts from specified banking institutions, public financial institutions and other notified entities; intra company receipts and certain commercial advances, security deposits, subscriptions pending allotment and calls in advance; amounts in trust or transit; and bonds or debentures secured by prescribed fixed assets subject to a proviso limiting issuance relative to market value. It also defines Depositor, Financial company, free reserves and net owned fund.</description>
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      <description>The rule defines deposit by listing receipts treated as deposits and specifying a broad set of exclusions: amounts from central or state governments or guaranteed by them; receipts from specified banking institutions, public financial institutions and other notified entities; intra company receipts and certain commercial advances, security deposits, subscriptions pending allotment and calls in advance; amounts in trust or transit; and bonds or debentures secured by prescribed fixed assets subject to a proviso limiting issuance relative to market value. It also defines Depositor, Financial company, free reserves and net owned fund.</description>
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