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SECURITIES AND EXCHANGE BOARD OF INDIA (PUBLIC OFFER AND LISTING OF SECURITISED DEBT INSTRUMENTS) REGULATIONS, 2008
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....008 Definitions. 2. (1) In these regulations, unless the context otherwise requires:- ** ** ** (r) "securitization" means acquisition of debt or receivables by any special purpose distinct entity from any originator or originators for the purpose of issuance of securitised debt instruments to investors based on such debt or receivables and such issuance; (s) "securitised debt....