Companies Act 1967 · 2020 Revised Edition · Part 12 · General
386A. Interpretation
Last amended by an amending law of 2014.
Official textFrom Singapore Statutes Online, unchanged
In this section and sections 387B, 387C, 397 and 401, unless the contrary intention appears —“consolidated financial statements” and “parent company” have the meanings given by section 209A;“financial statements” means the financial statements of a company required to be prepared by the Accounting Standards and, in the case of a parent company, means the consolidated financial statements.
consolidated financial statements
“consolidated financial statements” has the meaning given by the Accounting Standards;
“consolidated financial statements” and “parent company” have the meanings given by section 209A;
parent company
“parent company” means a company that is required under the Accounting Standards to prepare financial statements in relation to a group;
“financial statements” means the financial statements of a company required to be prepared by the Accounting Standards and, in the case of a parent company, means the consolidated financial statements.
financial statements
“financial statements” means the financial statements of a company required to be prepared by the Accounting Standards;
Terms defined in this Act
Accounting Standards
Defined · s 4“Accounting Standards” means the accounting standards made or formulated by the Accounting Standards Committee under Part 3 of the Accounting Standards Act 2007 and applicable to companies and to foreign companies in respect of their operations in Singapore for the purposes of this Act;
company
Defined · s 4“company” means a company incorporated under this Act or under any corresponding previous written law;
consolidated financial statements
Defined · s 209A“consolidated financial statements” has the meaning given by the Accounting Standards;
financial statements
Defined · s 209A“financial statements” means the financial statements of a company required to be prepared by the Accounting Standards;
parent company
Defined · s 209A“parent company” means a company that is required under the Accounting Standards to prepare financial statements in relation to a group;