Definitions. — In this Act, unless the context otherwise requires,— — THE COMPANIES ACT, 2013

2. Definitions. — In this Act, unless the context otherwise requires,— (1) " abridged prospectus " means a memorandum containing such salient features of a prospectus as may be specified by the Securities and Exchange Board by making regulations in this behalf; (2) " accounting standards " means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133; (3) " alter " or " alteration " includes the making of additions, omissions and substitutions; (4) " Appellate Tribunal " means the National Company Law Appellate Tribunal constituted under section 410; (5) " articles " means the articles of association of a company as originally framed or as altered from time to time or applied in pursuance of any previous company law or of this Act; (6) " associate company " , in relation to another company, means a company in which that other company has a significant influence, but which is not a subsidiary company of the company having such influence and includes a joint venture company.

Section 2