Diffrence b/w listed entity and listed company

what is the main diffrence between listen entity and listed company....and how new amendment is effecting them??
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Quick Summary
This discussion clarifies the distinction between a 'listed entity' and a 'listed company'. A listed entity is a broader term that encompasses various financial instruments like mutual funds and banks, in addition to companies. The conversation also touches upon how recent amendments are affecting these different types of listed entities.

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Entity includes listed mutual funds, banks, trusts etc

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