Companies Act definitions clarify company, control, director, related party, financial statements and key managerial roles. 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.