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| Sr. No. | Term | Definition | Regulatory Reference |
| 1 | Alternative Investment Fund (AIF) | A privately pooled investment vehicle established or incorporated in India which collects funds from investors and invests in accordance with a defined investment policy. | SEBI (Alternative Investment Funds) Regulations, 2012, Reg. 2(1)(b) |
| 2 | Allotment | The process of assigning shares to applicants after finalization of the basis of allotment in an issue. | SEBI (ICDR) Regulations, 2018, Reg. 42 |
| 3 | Anchor Investor | A Qualified Institutional Buyer who applies for shares before the opening of the IPO to provide market confidence. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(a) |
| 4 | Application Supported by Blocked Amount (ASBA) | An IPO application mechanism where the applicant’s funds are blocked in their bank account until allotment. | SEBI Circular CIR/CFD/DIL/12/2012 |
| 5 | Applicant | Any investor who applies to subscribe to shares or securities offered in an issue. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(d) |
| 6 | Auditor’s Report | A formal opinion by statutory auditors on the fairness and compliance of financial statements. | Companies Act, 2013, Sec. 143 |
| 7 | Authorized Capital | The maximum amount of share capital a company is authorized to issue as stated in its Memorandum of Association. | Companies Act, 2013, Sec. 2(8) |
| 8 | Basis of Allotment | The process by which shares are allocated to investors based on demand and availability, finalized by the stock exchange and registrar. | SEBI (ICDR) Regulations, 2018, Reg. 42 |
| 9 | Book Building Process | A price discovery mechanism in which investors bid within a price band, and the final price is determined by demand. | SEBI (ICDR) Regulations, 2018, Reg. 6(1) |
| 10 | Book Running Lead Manager (BRLM) | A SEBI-registered merchant banker responsible for managing the issue, coordinating book building, and regulatory compliance. | SEBI (Merchant Bankers) Regulations, 1992 |
| 11 | Bonus Issue | The issue of fully paid-up shares to existing shareholders from free reserves or share premium in proportion to their holdings. | SEBI (ICDR) Regulations, 2018, Reg. 293; Companies Act, Sec. 63 |
| 12 | Broker to the Issue | A stockbroker registered with SEBI who is authorized to collect and upload IPO applications. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(vii) |
| 13 | Capital Market | A financial market where long-term debt or equity-backed securities are traded. | SEBI Act, 1992, Preamble |
| 14 | Clearing Corporation | An entity that ensures the clearing and settlement of trades executed on stock exchanges. | SEBI (Stock Exchanges and Clearing Corporations) Regulations, 2018 |
| 15 | Collecting Bank | A bank authorized to collect IPO application money from investors and transfer it to the escrow account. | SEBI (ICDR) Regulations, 2018, Reg. 36 |
| 16 | Companies Act, 2013 | An Act of Parliament governing incorporation, management, and regulation of companies in India. | Companies Act, 2013 |
| 17 | Cut-off Price | The final issue price determined after book building, applicable for retail investors opting for cut-off bids. | SEBI (ICDR) Regulations, 2018, Reg. 44 |
| 18 | Depository | A company registered with SEBI to hold securities in dematerialized form and facilitate electronic transfer. | SEBI (Depositories and Participants) Regulations, 2018 |
| 19 | Depository Participant (DP) | An intermediary acting as agent of a depository to offer demat account services to investors. | SEBI (Depositories and Participants) Regulations, 2018 |
| 20 | Dematerialization | The process of converting physical securities into electronic form to be held in a demat account. | SEBI (Depositories and Participants) Regulations, 2018 |
| 21 | Demat Account | An account with a depository participant used to hold securities in electronic form. | SEBI (Depositories and Participants) Regulations, 2018 |
| 22 | Discount | A reduction in the issue price offered to eligible investors such as employees or retail investors. | SEBI (ICDR) Regulations, 2018, Reg. 42(3) |
| 23 | Draft Red Herring Prospectus (DRHP) | A preliminary document filed with SEBI containing all disclosures except final price and number of shares. | SEBI (ICDR) Regulations, 2018, Reg. 25 |
| 24 | Equity Share | A share that represents ownership in a company and carries voting rights. | Companies Act, 2013, Sec. 43(a) |
| 25 | Escrow Account | A temporary account held by a bank to collect and hold IPO application money until allotment or refund. | SEBI (ICDR) Regulations, 2018, Reg. 36 |
| 26 | Face Value | The nominal or par value of a share as stated in the Memorandum of Association. | Companies Act, 2013, Sec. 2(8) |
| 27 | Financial Year | A 12-month accounting period ending on 31st March each year. | Companies Act, 2013, Sec. 2(41) |
| 28 | Fixed Price Issue | An IPO where the price of the shares is fixed in advance and stated in the offer document. | SEBI (ICDR) Regulations, 2018, Reg. 6(2) |
| 29 | Green Shoe Option | An option to stabilize post-listing prices by allowing additional allocation of shares up to 15% of the issue size. | SEBI (ICDR) Regulations, 2018, Reg. 45 |
| 30 | Initial Public Offer (IPO) | The first sale of shares by an unlisted company to the public through a prospectus to list on a stock exchange. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(t) |
| 31 | Issue Price | The price at which shares are offered to the public in an IPO; determined through fixed price or book-building process. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(x) |
| 32 | Issue Size | The total monetary value of shares offered in an IPO, calculated as issue price multiplied by the number of shares offered. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(xi) |
| 33 | Issuer Company | A company that makes a public offer of securities and seeks listing on a recognized stock exchange. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(y) |
| 34 | Listing Agreement | A contract between the company and stock exchange governing the terms of listing, disclosures, and corporate governance. | SEBI (LODR) Regulations, 2015, Schedule III |
| 35 | Listing Day | The date on which the securities of a company are admitted to dealings on a recognized stock exchange. | Stock Exchange Listing Manual |
| 36 | Listing Obligations and Disclosure Requirements (LODR) | Regulations prescribing disclosure, corporate governance, and compliance obligations for listed entities. | SEBI (LODR) Regulations, 2015 |
| 37 | Lock-in Period | The period for which specified shares (such as promoter’s contribution) are required to be held and cannot be transferred post-IPO. | SEBI (ICDR) Regulations, 2018, Reg. 16 |
| 38 | Lead Manager | A SEBI-registered merchant banker responsible for issue management, coordination, and due diligence in a public issue. | SEBI (Merchant Bankers) Regulations, 1992 |
| 39 | Merchant Banker | An intermediary registered with SEBI to carry out issue management and related activities in capital markets. | SEBI (Merchant Bankers) Regulations, 1992, Reg. 2(cb) |
| 40 | Minimum Subscription | The minimum percentage of the issue size that must be subscribed for an issue to be considered successful, usually 90%. | SEBI (ICDR) Regulations, 2018, Reg. 49 |
| 41 | Net Asset Value (NAV) | The value of a company’s total assets minus total liabilities divided by number of outstanding shares. | SEBI (Mutual Funds) Regulations, 1996, Reg. 2(l) |
| 42 | Net Proceeds | The total issue proceeds less the issue-related expenses; available for utilization as per the objects of the issue. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A |
| 43 | Non-Institutional Investors (NII) | Investors other than retail and QIBs who apply for more than ₹2 lakh worth of shares in an IPO. | SEBI (ICDR) Regulations, 2018, Schedule XIII |
| 44 | Objects of the Issue | Section in the offer document stating how the company intends to use the proceeds raised from the public issue. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A, Item 2 |
| 45 | Offer for Sale (OFS) | An issue in which existing shareholders or promoters offer their shares to the public instead of issuing new shares. | SEBI (ICDR) Regulations, 2018, Reg. 8 |
| 46 | Offer Document | Document containing all relevant information about the public issue filed with SEBI and the Registrar of Companies. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(x) |
| 47 | Open Offer | An offer made by an acquirer to the public shareholders to buy shares after acquiring substantial stake in a listed company. | SEBI (SAST) Regulations, 2011, Reg. 3 & 4 |
| 48 | Over Subscription | A situation where the total number of shares applied for exceeds the number of shares offered. | SEBI (ICDR) Regulations, 2018, Reg. 42(3) |
| 49 | Paid-up Capital | The part of authorized capital that has been issued and paid by shareholders. | Companies Act, 2013, Sec. 2(64) |
| 50 | Price Band | The minimum and maximum price range within which investors can bid for shares in a book-built issue. | SEBI (ICDR) Regulations, 2018, Reg. 29 |
| 51 | Price Discovery | The process of determining the final issue price in a book-built IPO based on investor demand. | SEBI (ICDR) Regulations, 2018, Reg. 44 |
| 52 | Private Placement | The issue of securities to a select group of investors rather than the public, governed under Section 42 of the Companies Act. | Companies Act, 2013, Sec. 42 |
| 53 | Prospectus | The final offer document filed with the Registrar of Companies containing all details of the public issue including price and number of shares. | Companies Act, 2013, Sec. 26; SEBI (ICDR) Reg. 57 |
| 54 | Public Issue | An offer of securities by an unlisted issuer to the public through a prospectus for subscription. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(y) |
| 55 | Qualified Institutional Buyers (QIBs) | Institutions such as mutual funds, banks, insurance companies, and FPIs registered with SEBI eligible to invest in QIB category. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(ss) |
| 56 | Red Herring Prospectus (RHP) | Offer document filed before public issue containing all disclosures except final issue price and number of shares. | SEBI (ICDR) Regulations, 2018, Reg. 57; Companies Act, Sec. 32 |
| 57 | Registrar to the Issue (RTA) | A SEBI-registered intermediary handling IPO applications, allotments, refunds, and investor records. | SEBI (Registrars to an Issue and Share Transfer Agents) Regulations, 1993 |
| 58 | Retail Individual Investor (RII) | An individual investor who applies for shares worth up to ₹2,00,000 in an IPO and can bid at cut-off price. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(kk) |
| 59 | Rights Issue | An offer of new shares to existing shareholders in proportion to their current holdings. | SEBI (ICDR) Regulations, 2018, Chapter III; Companies Act, Sec. 62 |
| 60 | SEBI (Securities and Exchange Board of India) | The statutory regulatory body established under the SEBI Act, 1992 to regulate and protect investors in the securities market. | SEBI Act, 1992, Sec. 3 |
| 61 | Secondary Market | A market where investors buy and sell securities that have already been issued in the primary market. | SEBI Act, 1992, Preamble |
| 62 | Securities | Financial instruments such as shares, bonds, debentures, or derivatives that represent ownership or debt. | Securities Contracts (Regulation) Act, 1956, Sec. 2(h) |
| 63 | Securities Premium Account | An account in which the premium received over the face value of shares is credited; can be used for specific purposes defined by law. | Companies Act, 2013, Sec. 52 |
| 64 | Self-Certified Syndicate Bank (SCSB) | A SEBI-authorized bank offering ASBA facility to investors for IPO applications by blocking funds in their accounts. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(s) |
| 65 | Settlement | The process of transferring securities and funds between buyers and sellers after a trade is executed. | SEBI (Depositories and Participants) Regulations, 2018 |
| 66 | Share Certificate | A physical document issued by a company certifying ownership of shares by a shareholder. | Companies Act, 2013, Sec. 46 |
| 67 | Shareholder | A person or entity that owns one or more shares of a company and is entitled to dividends and voting rights. | Companies Act, 2013, Sec. 2(55) |
| 68 | Shareholding Pattern | A statement showing the distribution of equity ownership among various categories of shareholders. | SEBI (LODR) Regulations, 2015, Reg. 31 |
| 69 | Small and Medium Enterprise (SME) | A company meeting specified criteria of paid-up capital, turnover, and post-issue capital, eligible for SME Exchange listing. | SEBI (ICDR) Regulations, 2018, Chapter IX |
| 70 | SME Exchange | A trading platform of a recognized stock exchange for listing and trading of securities issued by SMEs. | SEBI (ICDR) Regulations, 2018, Reg. 259 |
| 71 | Split of Shares | Division of existing shares into smaller denominations to increase liquidity and affordability. | Companies Act, 2013, Sec. 61(i)(d) |
| 72 | Sponsor Bank | A bank authorized by NPCI to process IPO applications and UPI mandates in the ASBA system. | NPCI UPI Procedural Guidelines |
| 73 | Statutory Auditor | An independent auditor appointed to audit the financial statements of a company as per law. | Companies Act, 2013, Sec. 139 |
| 74 | Subscription | The process of investors applying to purchase securities offered in an issue. | SEBI (ICDR) Regulations, 2018, Reg. 42 |
| 75 | Sub-broker / Authorized Person | An intermediary registered with a trading member to assist in trading and client acquisition. | SEBI (Stock Brokers and Sub-Brokers) Regulations, 1992 |
| 76 | Takeover | Acquisition of control or substantial shares in a listed company triggering an open offer to public shareholders. | SEBI (SAST) Regulations, 2011, Reg. 3 |
| 77 | Tender Offer | An offer made by a company to buy back its shares from existing shareholders at a specified price. | SEBI (Buy-Back of Securities) Regulations, 2018, Reg. 4 |
| 78 | Trading Member | A stockbroker or firm authorized by a stock exchange to execute trades on behalf of investors. | SEBI (Stock Brokers) Regulations, 1992, Reg. 2(f) |
| 79 | Transfer of Shares | The process of transferring ownership of shares from one person to another. | Companies Act, 2013, Sec. 56 |
| 80 | Transmission of Shares | Transfer of ownership of shares due to death or insolvency of a shareholder by operation of law. | Companies Act, 2013, Sec. 56(2) |
| 81 | Underwriter | A financial intermediary who guarantees the subscription of securities in case of under-subscription. | SEBI (ICDR) Regulations, 2018, Reg. 13 |
| 82 | Underwriting Agreement | A contract between issuer and underwriter specifying the terms of underwriting obligations and fees. | SEBI (ICDR) Regulations, 2018, Reg. 13(8) |
| 83 | Unlisted Public Company | A public company whose securities are not listed on any recognized stock exchange. | Companies Act, 2013, Sec. 2(71) |
| 84 | Unpaid Share Capital | Portion of subscribed capital that remains unpaid by shareholders. | Companies Act, 2013, Schedule III |
| 85 | UPI (Unified Payments Interface) | A real-time payment system enabling instant fund transfer between bank accounts through a mobile app. | NPCI UPI Procedural Guidelines |
| 86 | UPI ID | A unique virtual payment address linked to a bank account, used for UPI-based transactions. | NPCI UPI Procedural Guidelines |
| 87 | Utilization of Funds | Application of IPO proceeds for purposes stated in the offer document. | SEBI (ICDR) Regulations, 2018, Reg. 41(3) |
| 88 | Valuation | The process of determining the fair value of a company or its shares using financial models such as DCF or NAV. | SEBI (ICDR) Regulations, 2018, Schedule VI |
| 89 | Venture Capital Fund (VCF) | A Category I Alternative Investment Fund that invests in early-stage or start-up companies. | SEBI (Alternative Investment Funds) Regulations, 2012, Reg. 2(1)(aa) |
| 90 | Working Capital | The excess of current assets over current liabilities, used to fund daily business operations. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A |
| 91 | Anchor Portion | A portion of the Qualified Institutional Buyers (QIB) category reserved for Anchor Investors to create market confidence before the IPO opens. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(a) |
| 92 | Application Money | Funds paid by investors when applying for shares in a public issue, blocked through ASBA or UPI until allotment. | SEBI (ICDR) Regulations, 2018, Reg. 36 |
| 93 | Basis Points (bps) | A unit equal to one hundredth of one percent (0.01%), used in measuring interest rates and yield differentials. | Market Convention |
| 94 | Bid Lot | The minimum number of shares that an investor can apply for in an IPO. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(e) |
| 95 | Book Closure | The period during which a company closes its register of members to determine shareholders entitled to dividends or rights. | Companies Act, 2013, Sec. 91 |
| 96 | Bridge Loan | A short-term loan taken by a company to meet expenses until IPO proceeds are received. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A |
| 97 | Buy-back of Shares | A process by which a company repurchases its own shares from shareholders to reduce capital or improve valuations. | SEBI (Buy-Back of Securities) Regulations, 2018 |
| 98 | Cash Flow Statement | A financial statement showing inflows and outflows of cash during a specific period, part of financial disclosures in IPOs. | Companies Act, 2013, Sec. 129; Ind AS 7 |
| 99 | Certificate of Incorporation | A legal document issued by the Registrar of Companies confirming incorporation of a company. | Companies Act, 2013, Sec. 7(2) |
| 100 | CIN (Corporate Identification Number) | A 21-digit unique identification number assigned to each registered company in India by the Ministry of Corporate Affairs. | Companies Act, 2013, Sec. 7(3) |
| 101 | Compliance Officer | A designated officer responsible for ensuring compliance with SEBI and stock exchange regulations. | SEBI (LODR) Regulations, 2015, Reg. 6 |
| 102 | Corporate Governance Report | A section of the annual report disclosing compliance with governance norms such as board composition, committees, and ethics policies. | SEBI (LODR) Regulations, 2015, Schedule V |
| 103 | Credit Rating | An evaluation of a company’s creditworthiness by a SEBI-registered credit rating agency. | SEBI (Credit Rating Agencies) Regulations, 1999 |
| 104 | Cut-off Time | The deadline for accepting IPO applications or payment instructions under ASBA or UPI mechanisms. | SEBI (ICDR) Regulations, 2018; Exchange Guidelines |
| 105 | Debt-Equity Ratio | A measure of financial leverage calculated by dividing total debt by shareholders’ equity. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A |
| 106 | Deferred Tax | A tax liability or asset arising from temporary differences between accounting and taxable income. | Ind AS 12 – Income Taxes |
| 107 | Depository Receipt (DR) | A negotiable financial instrument issued by a foreign depository representing ownership of shares of an Indian company. | Depository Receipts Scheme, 2014 |
| 108 | Disclosure of Material Events | Mandatory reporting of significant corporate developments that may impact share prices or investor decisions. | SEBI (LODR) Regulations, 2015, Reg. 30 |
| 109 | Dividend | A share of profit distributed by a company to its shareholders in proportion to their shareholding. | Companies Act, 2013, Sec. 2(35); SEBI (LODR) Reg. 43 |
| 110 | Dividend Distribution Policy | A formal policy approved by the board of directors outlining principles for declaring dividends, mandatory for top-1000 listed entities. | SEBI (LODR) Regulations, 2015, Reg. 43A |
| 111 | Earnings Per Share (EPS) | A profitability ratio calculated by dividing net profit by weighted average number of equity shares outstanding. | Ind AS 33 – Earnings per Share; SEBI ICDR Schedule VI |
| 112 | Effective Date of Listing | The date from which securities are admitted for trading on a recognized stock exchange. | Stock Exchange Listing Rules |
| 113 | Employee Stock Option Plan (ESOP) | A plan granting employees the right to purchase shares of the company at a predetermined price. | SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 |
| 114 | Encumbrance | A lien, pledge, or charge created on shares or assets by the owner to secure a debt or obligation. | SEBI (SAST) Regulations, 2011, Reg. 28(3) |
| 115 | Enterprise Value (EV) | A measure of company valuation equal to market capitalization plus debt minus cash and cash equivalents. | Financial Valuation Term |
| 116 | EPS (Earnings Per Share) | The portion of a company’s profit allocated to each equity share; indicates profitability per share. | Ind AS 33; SEBI ICDR Schedule VI, Part A |
| 117 | Escrow Collection Bank | A bank appointed by the issuer and syndicate members to collect and hold IPO application money until allotment or refund. | SEBI (ICDR) Regulations, 2018, Reg. 36 |
| 118 | Face Value of Shares | The nominal value printed on a company’s share certificate representing a portion of capital. | Companies Act, 2013, Sec. 2(8) |
| 119 | Financial Ratios | Key performance indicators such as RoNW, EPS, NAV disclosed in the prospectus for assessing company performance. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A |
| 120 | Fixed Assets | Tangible and intangible assets held for production or business operations, not for resale. | Companies Act, 2013, Schedule III; Ind AS 16 |
| 121 | Profit Before Tax (PBT) | Earnings before income tax is deducted; indicates profitability from operations excluding tax liability. | Ind AS 1; Companies Act, Schedule III |
| 122 | Promoter Holding (Pre and Post Issue) | The proportion of shares held by promoters before and after IPO, disclosed in the offer document. | SEBI (ICDR) Regulations, 2018, Reg. 14–16 |
| 123 | Promoters Holding | The percentage of equity share capital held by promoters of a company as defined in SEBI ICDR Regulations. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(pp) |
| 124 | Public Sector Undertaking (PSU) | A company in which the Central or State Government holds at least 51% of the paid-up share capital. | Companies Act, 2013, Sec. 2(45) |
| 125 | QIB Route (Qualified Institutional Placement Route) | Fundraising mechanism for listed companies issuing securities to Qualified Institutional Buyers. | SEBI (ICDR) Regulations, 2018, Chapter VI |
| 126 | Qualified Institutional Buyers (QIBs) | Institutional investors such as mutual funds, scheduled banks, insurance companies, and FPIs eligible to invest in public issues. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(ss) |
| 127 | Red Herring Prospectus (RHP) | Offer document filed before the public issue containing all disclosures except final issue price and number of shares. | SEBI (ICDR) Regulations, 2018, Reg. 57; Companies Act, 2013, Sec. 32 |
| 128 | Reduction of Share Capital | Process of reducing issued or paid-up share capital with Tribunal approval under Section 66 of Companies Act. | Companies Act, 2013, Sec. 66 |
| 129 | Registrar and Transfer Agent (RTA) | SEBI-registered intermediary maintaining investor records and handling share allotments, transfers, and refunds. | SEBI (Registrars to an Issue and Share Transfer Agents) Regulations, 1993 |
| 130 | Regulatory Authorities | Statutory bodies governing securities and financial markets such as SEBI, RBI, and MCA. | SEBI Act, 1992; RBI Act, 1934; Companies Act, 2013 |
| 131 | REIT IPO (Real Estate Investment Trust IPO) | The first-time public issue of units by a SEBI-registered REIT to raise funds. | SEBI (Real Estate Investment Trusts) Regulations, 2014 |
| 132 | Reserves and Surplus | Accumulated profits, share premium, and other reserves retained by a company after dividend distribution. | Companies Act, 2013, Schedule III |
| 133 | Restated Financial Statements | Revised historical financial statements adjusted to ensure consistency and compliance for IPO disclosures. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A |
| 134 | Restated Consolidated Financials | Financial statements combining issuer and subsidiaries restated for comparability. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A |
| 135 | Restated Standalone Financials | Standalone issuer financials restated as per SEBI disclosure norms. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A |
| 136 | Retail Individual Bidder (RIB) | An individual investor applying for shares worth not more than ₹2 lakh; eligible to bid at cut-off price. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(kk) |
| 137 | Return on Assets (ROA) | Profitability ratio measuring net profit relative to total assets of the company. | Ind AS 1; Financial Disclosure Standard |
| 138 | Return on Capital (ROC) | A measure of profitability assessing efficiency in generating returns from total capital employed. | Financial Metric |
| 139 | Return on Capital Employed (ROCE) | Ratio assessing profits generated from capital employed; disclosed as performance indicator. | SEBI Circular on Key Performance Indicators, 2023 |
| 140 | Return on Equity (ROE) | Net profit attributable to shareholders divided by average equity; indicates profitability for equity investors. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A |
| 141 | Return on Net Worth (RoNW) | Net profit after tax divided by average net worth; mandatory ratio disclosed in IPO documents. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A |
| 142 | RTGS (Real-Time Gross Settlement) | RBI-regulated payment system allowing high-value fund transfers in real-time. | RBI Payment and Settlement Systems Regulations, 2005 |
| 143 | Satellite Dealer | An intermediary authorized by RBI to distribute and trade government securities to retail investors. | RBI Guidelines on Satellite Dealers, 2017 |
| 144 | Securities and Exchange Board of India (SEBI) | Statutory regulatory authority overseeing India’s securities market. | SEBI Act, 1992, Sec. 3 |
| 145 | Self-Certified Syndicate Bank (SCSB) | A SEBI-authorized bank offering ASBA facility to IPO applicants and blocking funds in accounts. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(s) |
| 146 | Share Capital | Total amount raised by a company through issue of shares representing ownership interest. | Companies Act, 2013, Sec. 43, 2(84) |
| 147 | Share Valuation | Determination of fair value of shares using methods like DCF or NAV, disclosed in Basis for Issue Price. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A |
| 148 | Shareholding Structure | Distribution of ownership among promoters, institutional investors, and public shareholders. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A, Item 7 |
| 149 | Shares Offered | Total number of equity shares offered to investors in an IPO including all categories. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(ii) |
| 150 | SME Exchanges | Dedicated trading platforms such as NSE Emerge or BSE SME for listing SMEs under relaxed norms. | SEBI (ICDR) Regulations, 2018, Chapter IX |
| 151 | SME IPO | A public issue by a Small and Medium Enterprise with post-issue capital not exceeding ₹25 crore, listed on NSE Emerge or BSE SME Platform. | SEBI (ICDR) Regulations, 2018, Chapter IX |
| 152 | SME IPO Investors | Investors participating in SME IPOs under categories of Retail, NII, and QIB. | SEBI (ICDR) Regulations, 2018, Schedule XIII |
| 153 | SME IPO Migration to Main Board | Transfer of SME-listed company to Main Board after meeting eligibility criteria on net worth and profitability. | SEBI (ICDR) Regulations, 2018, Reg. 277 |
| 154 | SME Platform | Trading platform for listing and trading SME securities on recognized stock exchanges. | SEBI (ICDR) Regulations, 2018, Reg. 259 |
| 155 | Sponsor Bank | Bank authorized by NPCI to initiate and process UPI mandates for IPO applications. | NPCI UPI Procedural Guidelines |
| 156 | Startup Accelerators | Programs that support early-stage startups through mentorship and funding; recognized under Startup India initiative. | DPIIT Startup India Policy |
| 157 | Startup Incubators | Organizations that assist startups through workspace, mentoring, and technical resources. | DPIIT Startup Recognition Guidelines |
| 158 | Sub-Broker / Authorized Person | Individual appointed by a trading member to deal in securities on behalf of clients. | SEBI (Stock Brokers and Sub-Brokers) Regulations, 1992 |
| 159 | Surplus Cash | Excess cash available after meeting operational and capital needs, usable for dividends or debt repayment. | Financial Concept |
| 160 | Syndicate Members | Intermediaries authorized by lead managers to collect IPO bids and upload them to the stock exchange system. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(zz) |
| 161 | Tentative Allotment Date | Provisional date for credit of shares to successful applicants’ demat accounts after finalization of basis of allotment. | Stock Exchange IPO Process Schedule |
| 162 | Terminal Value | Estimated value of a company beyond the forecast period used in valuation models. | Financial Valuation Concept |
| 163 | Total Assets | Sum of all current and non-current assets owned by the company as shown in the balance sheet. | Companies Act, 2013, Schedule III |
| 164 | Total Borrowings | Aggregate of short-term and long-term debts owed by the company to lenders. | Companies Act, 2013, Schedule III; Ind AS 107 |
| 165 | Total Income | Aggregate of all operating and non-operating revenues during a financial period. | Income Tax Act, 1961, Sec. 2(45) |
| 166 | Total Liabilities | All obligations of a company including borrowings, payables, and provisions. | Companies Act, 2013, Schedule III |
| 167 | Total Revenue | Total income earned from sales and services before deducting expenses. | Ind AS 115; Companies Act, 2013, Schedule III |
| 168 | Total Shares Offered | Total number of equity shares offered for subscription in an IPO across investor categories. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(ii) |
| 169 | Undervalued Stock | A share trading below its intrinsic or fair market value based on fundamentals. | Market Concept |
| 170 | Underwriting Commission | Fee paid to underwriters for guaranteeing full subscription of an issue. | Companies Act, 2013, Sec. 40(6); SEBI (ICDR) Regulations, 2018, Reg. 13(8) |
| 171 | Unlisted Shares | Shares of companies not listed on any recognized stock exchange. | Companies Act, 2013, Sec. 2(52); Income Tax Rules, Rule 11UA |
| 172 | UPI Handle | A unique identifier linked to a bank account used for UPI transactions (e.g., name@bank). | NPCI UPI Procedural Guidelines |
| 173 | UPI IPO Application | IPO application made using UPI as a payment mechanism under ASBA framework. | SEBI Circular SEBI/HO/CFD/DIL2/CIR/P/2020/26 |
| 174 | UPI PIN | Personal Identification Number used to authorize UPI transactions securely. | NPCI UPI Security Standards |
| 175 | Venture Capital | Equity or equity-linked investment in early-stage companies by SEBI-registered venture capital funds. | SEBI (AIF) Regulations, 2012, Reg. 2(1)(b)(i) |
| 176 | Venture Capital Fund (VCF) | Category I Alternative Investment Fund that invests in start-ups and early-stage ventures. | SEBI (AIF) Regulations, 2012, Reg. 2(1)(aa) |
| 177 | Venture Capitalist | Investor or institution providing capital to start-ups through venture capital funds. | SEBI (AIF) Regulations, 2012, Reg. 2(1)(aa) |
| 178 | Weighted Average | An average where each value is multiplied by a weight representing its relative importance. | Ind AS 33 – Earnings per Share |
| 179 | Weighted Average Cost of Capital (WACC) | Average rate of return expected by debt and equity holders for financing company assets. | Financial Valuation Concept |
| 180 | Working Capital Cycle | The duration between purchase of raw materials and receipt of cash from sales, reflecting liquidity efficiency. | Financial Management Term |
| 181 | Beneficial Owner | A person whose name is recorded as the owner of securities in the records of a depository participant. | SEBI (Depositories and Participants) Regulations, 2018, Reg. 2(1)(a) |
| 182 | Book Running Lead Manager (BRLM) | A SEBI-registered merchant banker responsible for managing the book-building process and coordination during IPO. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(viii) |
| 183 | Depository | A company formed under the Companies Act and registered with SEBI to hold securities in dematerialized form and facilitate electronic transfers. | SEBI (Depositories and Participants) Regulations, 2018, Reg. 2(1)(e) |
| 184 | Depository Participant (DP) | An intermediary registered with SEBI and authorized by a depository to offer demat account services to investors. | SEBI (Depositories and Participants) Regulations, 2018, Reg. 2(1)(f) |
| 185 | Dematerialization | The process of converting physical share certificates into electronic form and crediting them to the investor’s demat account. | SEBI (Depositories and Participants) Regulations, 2018, Reg. 2(1)(g) |
| 186 | Demat Account | An account maintained by investors with a Depository Participant to hold securities in electronic form for trading and settlement. | SEBI (Depositories and Participants) Regulations, 2018, Reg. 2(1)(h) |
| 187 | Draft Offer Document | A preliminary offer document filed with SEBI for comments and review before submission to the Registrar of Companies. | SEBI (ICDR) Regulations, 2018, Reg. 25 |
| 188 | Escrow Collection Bank | A bank appointed by the issuer and syndicate members to collect IPO application money in an escrow account. | SEBI (ICDR) Regulations, 2018, Reg. 36 |
| 189 | Financial Year (FY) | A period of twelve months ending on 31st March, used for financial reporting and compliance in India. | Companies Act, 2013, Sec. 2(41) |
| 190 | Intermediary (SEBI) | Any person registered with SEBI to carry out activities such as merchant banking, broking, or depository services. | SEBI Act, 1992, Sec. 12 |
| 191 | IPO Refund Account | An account maintained by the issuer or registrar to refund excess application money to investors after allotment. | SEBI (ICDR) Regulations, 2018, Reg. 42(5) |
| 192 | Lead Broker / Syndicate Broker | A stockbroker who assists in collecting IPO applications and uploading bids during book-building. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(zz) |
| 193 | Monitoring Agency | A SEBI-registered financial institution or bank appointed to monitor the use of IPO proceeds exceeding ₹100 crore. | SEBI (ICDR) Regulations, 2018, Reg. 41 |
| 194 | Minimum Subscription | The minimum subscription required (usually 90% of the issue size) for an IPO to be successful. | SEBI (ICDR) Regulations, 2018, Reg. 49 |
| 195 | Offer Document | The document containing all information about a public issue, filed with SEBI and Registrar of Companies. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(x) |
| 196 | Promoter Group | Includes the promoter, their immediate relatives, and entities controlled or influenced by the promoter. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(pp) |
| 197 | Prospectus | The final offer document filed with the Registrar of Companies containing final issue price and share details. | Companies Act, 2013, Sec. 26; SEBI (ICDR) Regulations, 2018, Reg. 57 |
| 198 | Public Issue | An offer of securities by an unlisted issuer to the public through a prospectus for subscription. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(y) |
| 199 | Qualified Institutional Placement (QIP) | Private placement of securities by a listed company to Qualified Institutional Buyers. | SEBI (ICDR) Regulations, 2018, Chapter VI |
| 200 | Registrar to an Issue | A SEBI-registered intermediary responsible for processing applications, allotments, and refunds in an IPO. | SEBI (Registrars to an Issue and Share Transfer Agents) Regulations, 1993 |
| 201 | Reservation Portion | A specific portion of the total issue reserved for eligible categories such as employees or shareholders. | SEBI (ICDR) Regulations, 2018, Reg. 6(2) |
| 202 | Retail Individual Investor (RII) | Investor applying for shares up to ₹2 lakh in a public issue; eligible to bid at cut-off price. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(kk) |
| 203 | Security Premium Account | Account where premium received over face value of shares is credited; used for specific corporate purposes. | Companies Act, 2013, Sec. 52 |
| 204 | Statutory Auditor | An independent auditor appointed under Section 139 of Companies Act to audit financial statements and disclosures. | Companies Act, 2013, Sec. 139; SEBI (ICDR) Schedule VI |
| 205 | Underwriter | An institution or merchant banker guaranteeing full subscription of securities in case of under-subscription. | SEBI (ICDR) Regulations, 2018, Reg. 13 |
| 206 | Utilization Certificate | Report confirming use of IPO proceeds for purposes stated in the offer document, verified by auditors. | SEBI (ICDR) Regulations, 2018, Reg. 41(3) |
| 207 | Working Capital | Difference between current assets and current liabilities, representing liquidity for day-to-day operations. | SEBI (ICDR) Regulations, 2018, Schedule VI |
| 208 | Objects of the Issue | Statement in the offer document describing intended use of IPO proceeds. | SEBI (ICDR) Regulations, 2018, Schedule VI, Part A, Item 2 |
| 209 | Under Subscription | A situation where total shares applied for are less than shares offered; addressed via underwriting or reallocation. | SEBI (ICDR) Regulations, 2018, Reg. 42(4) |
| 210 | Minimum Promoter Contribution | Mandatory 20% of post-issue capital to be contributed and locked-in by promoters for 3 years. | SEBI (ICDR) Regulations, 2018, Reg. 14 & 16 |
| 211 | Annual Report | A yearly publication containing audited financial statements, directors’ report, and corporate governance disclosures. | SEBI (LODR) Regulations, 2015, Reg. 34; Companies Act, 2013, Sec. 134 |
| 212 | Audit Committee | A board committee of independent directors overseeing financial reporting, internal controls, and audits. | SEBI (LODR) Regulations, 2015, Reg. 18; Companies Act, 2013, Sec. 177 |
| 213 | Board of Directors | The group of individuals elected to oversee management, ensure compliance, and make strategic decisions. | Companies Act, 2013, Sec. 2(10); SEBI (LODR) Regulations, 2015 |
| 214 | Clearing Corporation | An entity that provides clearing and settlement services for stock exchange trades, managing counterparty risk. | SEBI (Stock Exchanges and Clearing Corporations) Regulations, 2018, Reg. 2(1)(i) |
| 215 | Corporate Governance | Framework ensuring accountability, fairness, and transparency in a company’s relationships with stakeholders. | SEBI (LODR) Regulations, 2015, Reg. 4(2); Companies Act, 2013, Chapter XI |
| 216 | Corporate Action | Any event initiated by a company affecting its shareholders, such as dividend, rights issue, or stock split. | SEBI (Depositories and Participants) Regulations, 2018, Reg. 2(1)(j) |
| 217 | Company Secretary / Compliance Officer | Officer responsible for ensuring company’s compliance with SEBI and stock exchange requirements. | SEBI (LODR) Regulations, 2015, Reg. 6; Companies Act, 2013, Sec. 203 |
| 218 | Consolidated Financial Statements | Financial statements of a parent company and its subsidiaries presented as one entity. | Ind AS 110; Companies Act, 2013, Sec. 129 |
| 219 | Continuous Disclosure Requirements | Obligations of listed companies to disclose material events, financial results, and shareholding changes. | SEBI (LODR) Regulations, 2015, Regs. 30–33 |
| 220 | Corporate Social Responsibility (CSR) | Requirement for companies to spend 2% of average net profits on approved social causes. | Companies Act, 2013, Sec. 135; CSR Rules, 2014 |
| 221 | Depository Receipts (DRs) | Negotiable instruments issued by a foreign depository representing ownership in shares of an Indian company. | Depository Receipts Scheme, 2014; SEBI (ODR) Regulations, 2020 |
| 222 | Designated Stock Exchange | Stock exchange chosen by issuer for coordinating listing, post-issue reporting, and refunds. | SEBI (ICDR) Regulations, 2018, Reg. 2(1)(j) |
| 223 | Director Identification Number (DIN) | A unique number allotted by MCA to an individual eligible to become a company director. | Companies Act, 2013, Sec. 153 |
| 224 | Disclosure of Material Events | Timely reporting of material developments that may influence investor decisions. | SEBI (LODR) Regulations, 2015, Reg. 30 |
| 225 | Dividend Distribution Policy | Policy defining parameters for declaration of dividends, mandatory for top 1000 listed companies. | SEBI (LODR) Regulations, 2015, Reg. 43A |
| 226 | Employee Stock Option (ESOP) | Right granted to employees to buy company shares at a predetermined price. | SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 |
| 227 | Environmental, Social and Governance (ESG) | Framework evaluating company sustainability and ethical practices. | SEBI Circular SEBI/HO/CFD/CFD-CMD-2/P/CIR/2021/562 |
| 228 | Independent Director | A non-executive board member free from management control ensuring unbiased judgment. | Companies Act, 2013, Sec. 149(6); SEBI (LODR) Regulations, 2015, Reg. 16(1)(b) |
| 229 | Insider Trading | Trading in securities while in possession of unpublished price-sensitive information. | SEBI (Prohibition of Insider Trading) Regulations, 2015 |
| 230 | Institutional Trading Platform (ITP) | Platform for start-ups and high-growth companies to raise funds from institutional investors. | SEBI (ICDR) Regulations, 2018, Chapter X |
| 231 | Investor Grievance Redressal Mechanism | Framework for resolving investor complaints via SEBI, exchanges, and SCORES portal. | SEBI Circular SEBI/HO/OIAE/IGRD/CIR/P/2018/137 |
| 232 | KYC (Know Your Customer) | Verification process for identifying investors opening demat or trading accounts. | SEBI (KYC Registration Agency) Regulations, 2011; PML Rules, 2005 |
| 233 | Material Subsidiary | A subsidiary whose income or net worth exceeds 10% of consolidated group figures. | SEBI (LODR) Regulations, 2015, Reg. 16(1)(c) |
| 234 | Merchant Banker | A SEBI-registered intermediary authorized to manage public issues and corporate fund-raising. | SEBI (Merchant Bankers) Regulations, 1992 |
| 235 | Mutual Fund Trustee Company | Entity that supervises and ensures compliance of mutual fund operations under SEBI norms. | SEBI (Mutual Funds) Regulations, 1996 |
| 236 | Nomination and Remuneration Committee (NRC) | Board committee responsible for appointments and remuneration of directors and key personnel. | SEBI (LODR) Regulations, 2015, Reg. 19; Companies Act, 2013, Sec. 178 |
| 237 | Related Party Transaction (RPT) | Any transaction between a company and its related parties involving transfer of resources or obligations. | SEBI (LODR) Regulations, 2015, Reg. 23; Companies Act, 2013, Sec. 188 |
| 238 | SCORES (SEBI Complaints Redress System) | Online platform developed by SEBI for lodging and tracking investor complaints. | SEBI Circular CIR/OIAE/1/2014 |
| 239 | Stock Exchange | A recognized marketplace for listing and trading securities under SEBI supervision. | SEBI (Stock Exchanges and Clearing Corporations) Regulations, 2018, Reg. 2(1)(m) |
| 240 | Takeover / Substantial Acquisition of Shares | Acquisition of control or voting rights exceeding prescribed limits, triggering open offer. | SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, Reg. 3 & 4 |