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Across 4. Citizen's ombudsman 5. Authority which deals with companies and PSUs in poor financial and commercial condition 7. An important concept in MSMED Act 9. A security whose price is dependent on underlying asset 11. A person who brings an action in consumer court 14. Defendent 18. Value of forgone options 19. Abbreviation, Regulating authority in insurance business in India 20. A formal sworn statement of facts 21. A special court established for speedy disposal

Down 1. To pardon 2. An obligation owed by debtor to creditor 3. Return on shares 6. Union cabinet minister of Corporate Affairs 8. An Admission of misdeeds 10. A rise in the prices of economy 12. Person assuming statutory liability for non-compliance by a factory 13. An operator who expects the share price to fall 15. Well diversified 50 stock index accounting for 22 sectors of Indian economy 16. Charging of immovable property for the debt 17. Amount spent and not recoverable