Securities And Exchange Board Of India - Subsection
Section 2(1)(g) in The Securities and Exchange Board of India (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008
(g)"debt" or "receivables" means any right that generates or results into a cash flow and includes-(i)mortgage debt;(ii)such receivables arising out of securities as may be specified by the Board;(iii)any financial asset within the meaning of clause (l) of sub-section (1) of section 2 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (54 of 2002);