2. Definitions
In this Act, unless the context otherwise requires,--
(1) abridged prospectus means a memorandum containing such salient features of a prospectus as may be specified by the Securities and Exchange Board by making regulations in this behalf;
(2) accounting standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;
(3) alter or alteration includes the making of additions, omissions and substitutions;
(4) Appellate Tribunal means the National Company Law Appellate Tribunal constituted under section 410;
(5) articles means the articles of association of a company as originally framed or as altered from time to time or applied in pursuance of any previous company law or of this Act;
(6) associate company, in relation to another company, means a company in which that other company has a significant influence, but which is not a subsidiary company of the company having such influence and includes a joint venture company.