TaxTMI 
TaxTMI 
Definitions
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....; (e) "Board" means the Securities and Exchange Board of India established under the provisions of Section 3 of the Act; (f) "book building" means a process undertaken to elicit demand and to assess the price for determination of the quantum or value of the non-convertible securities, in accordance with these regulations; (g) 'commercial paper' means commercial paper as defined by the Reserve Bank of India; (h) "credit rating agency" means a Credit Rating Agency registered with the Board; (i) "day count convention" is the system used to determine the number of days and the amount of accrued interest/dividend between two interest/dividend payment dates; (j) "debenture trustee" means a debenture trustee registered with the Board; (k) "debt securities" means non-convertible debt securities with a fixed maturity period which create or acknowledge indebtedness and includes debentures, bonds or any other security whether constituting a charge on the assets/ properties or not, but excludes security receipts, securitized debt instruments, money market instruments regulated by the Reserve Bank of India, and bonds issued by the Government or such other bodies as may b....
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....i) biodiversity conservation, (viii) pollution prevention and control (including reduction of air emissions, greenhouse gas control, soil remediation, waste prevention, waste reduction, waste recycling and energy efficient or emission efficient waste to energy) and sectors mentioned under the India Cooling Action Plan launched by the Ministry of Environment, Forest and Climate Change, (ix) circular economy adapted products, production technologies and processes (such as the design and introduction of reusable, recyclable and refurbished materials, components and products, circular tools and services) and/or eco efficient products, (x) blue bonds which comprise of funds raised for sustainable water management including clean water and water recycling, and sustainable maritime sector including sustainable shipping, sustainable fishing, fully traceable sustainable seafood, ocean energy and ocean mapping, (xi) yellow bonds which comprise of funds raised for solar energy generation and the upstream industries and downstream industries associated with it, (xii) transition bonds which comprise of funds raised for transitioning to a more sustainable form of operations, in line wi....
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....x) "non-convertible securities" means debt securities, non-convertible redeemable preference shares, perpetual non-cumulative preference shares, perpetual debt instruments and any other securities as specified by the Board; (y) "offer document" means a prospectus, shelf prospectus, tranche prospectus in case of public issue of debt securities and/or non-convertible redeemable preference shares and a placement memorandum in case of private placement of non-convertible securities and includes a draft offer document; (z) "perpetual debt instrument" means a perpetual debt instrument issued in accordance with the guidelines framed by the Reserve Bank of India; (aa) "perpetual non-cumulative preference share" means a perpetual non-cumulative preference share issued in accordance with the guidelines framed by the Reserve Bank of India; (bb) "placement memorandum" means a document 3[****] filed with the stock exchange(s) in relation to an issue of non-convertible securities to be issued on a private placement basis; (cc) "private placement" means an offer or invitation to subscribe or issue of non-convertible securities to a select group of persons by a company (ot....
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....d by a general or special order or circular or guidelines issued under the Act or these regulations; (mm) 'specified securities' shall have the same meaning assigned to it under the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018; (nn) "statutory corporation" means a body corporate formed by a special Act of the Central or State Legislature; (oo) "stock exchange" means any recognised stock exchange having nationwide trading terminals chosen by the issuer on which the non-convertible securities and/or commercial paper of an issuer are listed or proposed to be listed for the purpose of a particular issue of such securities and includes a designated stock exchange; (pp) 6[****] (qq) "tranche prospectus" means an information memorandum as provided under sub-section (2) of Section 31 of the Companies Act, 2013 (18 of 2013); (rr) "trust deed" means a deed executed between the issuer and the debenture trustee for the benefit of the holders of the debt securities; (ss) "wilful defaulter" shall have the same meaning as under regulation (2) of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requ....