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<h1>Companies Act definitions clarify company, control, director, related party, financial statements and key managerial roles.</h1> Establishes core statutory definitions governing corporate form, capital and securities, governance roles and liabilities, and reporting concepts: company and its varieties; authorised/issued/paid-up capital; definitions of director, Board, managing and whole-time directors, manager, CEO, CFO, company secretary and key managerial personnel; 'officer who is in default' and related liability allocation; 'control', 'related party' and 'significant influence'; and 'financial statement', 'financial year' and 'turnover' with specified exceptions and cross-references to amended provisions.