Ind as applicability for private companies

1st April 2016 Mandatory Application a. Companies whose securities are listed or are in process of listing in any stock exchange in India or outside India and having net worth of Rs. 500 crore or more b. Unlisted Companies other than above and having net worth of Rs. 500 Crore or more c. Parent, Subsidiary, J.V of above. Does Private Limited Company come under b.?