Role of bile salts -

A ns. is 'c' i.e., Emulsification of lipids o Emulsification is the process which breaks down ingested fats (mainly triglycerides) into smaller droplets so that they can be digested more efficiently. Thus emulsification mainly helps in digestion of ingested fats.o Micelles formation is the process in which digested fats (FFAs and monoglycerides) are incorporated into much smaller droplets (micelles) so that they can be absorbed more efficiently. Thus, micelles formation helps in absorption of digested fats.o Detergent action of bile salts is necessary for both emulsification and micelles formation.