Definitions.

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..... e case may be;] (c) "Annexure" means an Annexure to these rules; 2[(d) "Financial Statements" means financial statements as defined in sub-section (40) of section 2 of the Companies Act, 2013; (e) "Enterprise" means a 'company' as defined in sub-section (20) of section 2 of the Companies Act, 2013 or as defined in section 3 of the Companies Act, 196, as the case may be;] (f) "Sm .....

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..... nditions mentioned therein are satisfied as at the end of the relevant accounting period. (2) Words and expressions used herein and not defined in these rules but defined in the Act shall have the same meaning respectively assigned to them in the Act. ********** Notes:- 1. Substituted vide Not. F.No. 17/151/2013-CL-V - Dated 30-3-2016, before it was read as, "(a) "Accounting Standar .....

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