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....aining to Preparation of Financial Statements and Audit Report, as notified by the Authority, if any; (ii) In respect of Foreign Insurers / Re-insurers, and any risk bearing entity other than those specified under sub-clause (i) above, the applicable home country accounting standards; (c) 'Authority' or 'IFSCA' means the International Financial Services Centres Authority established under sub-section (1) of Section 4 of the Act; (d) 'board' means the board of directors of an IIO, or in case of an unincorporated IIO, the Board of the Parent Entity. (e) 'financial assets' includes the following types of assets- (i) bonds, debentures (including convertible bonds and debentures) and other fixed incom....

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....in the group or otherwise. (h) 'infrastructure assets' means any investment made in the infrastructure sub-sectors identified in the 'Harmonised Master List of Infrastructure sub-sectors' as per Gazette Notification no. CG-DLE-11102022-239561 dated October 11, 2022 of the Department of Economic Affairs, Ministry of Finance, Government of India, as revised from time to time, and shall also include the following: a. district heating; and b. financial institutions including the market infrastructure institutions set up in IFSCs. Explanation: (1) The Infrastructure Assets shall not include any maintenance services and facilities for private use. (2) The investments in infrastructure sub-sect....