Definitions.

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....re" in relation to these rules means the Annexure containing the Indian Accounting Standards (Ind AS) appended to these rules; (d) "entity" means a company as defined in clause (20) of section 2 of the Act; (e) "financial statements" means financial statements as defined in clause (40) of section 2 of the Act; (f) "net worth" shall have the meaning assigned to it in clause (57) of section 2 ....