Securities And Exchange Board Of India - Subsection
Section 2(1)(i) in The Securities and Exchange Board of India (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008
(i)"issue" means an -(i)offer of securitised debt instruments by a special purpose distinct entity or under any scheme of such entity to the public or to any person(s), which is proposed to be listed on a recognised stock exchange; or(ii)offer of security receipts by a trust set up by an asset reconstruction company or under any scheme of such trust to the qualified buyers, which are proposed to be listed on a recognised stock exchange;](ia)[ "issuer" in context of security receipts, shall be a trust set up by the asset reconstruction company in terms of guidelines/regulations as provided by the Reserve Bank of India, and have issued or proposes to issue security receipts;] [Inserted by Notification No. SEBI/LAD-NRO/GN/2018/26, dated 26.6.2018 (w.e.f. 26.5.2008).]