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<h1>Depository receipt definitions fix key terms and require meanings to be adopted from the Act and the Scheme.</h1> Rule 2 establishes that defined terms in the Companies (Issue of Global Depository Receipts) Rules, 2014 derive their meanings from the Companies Act, 2013 and the Depository Receipts Scheme, 2014, specifying that 'Act' means the Companies Act, 2013, 'Section' denotes a section of that Act, and that 'overseas depository' or 'overseas depository bank' corresponds to the foreign depository as defined in the Scheme.