Companies Act · 2021 Revised Edition · Part · Enforcement and General Provisions
Section 319B
Official textFrom Attorney General's Chambers, unchanged
In this section and sections 3 12,3 19C, 3 19D and 3 19E, unless the contrary intention appears -
"consolidated financial statements" has the same meaning as in the
Accounting Standards;
accounting standards
"accounting standards" means the accounting standards made or formulated by the Accounting Standards Council under Part I11 of the Accounting Standards Order, 20 10 (S 1 16/20 10) and applicable to companies and to companies to which Part 9 applies in respect of their operations in Brunei Darussalam for the purposes of this Act;
"constitution" means the memorandum of association of the company, the articles of association of the company or both which are registered with the Registrar under section 15, as may be amended from time to time;
memorandum
"memorandum" means the memorandum of association of a company, as originally framed or as altered in pursuance of any written law;
"parent company" means a company that is required under the
parent company
"parent company" means a company that is required under the Accounting Standards to prepare financial statements in relation to a group;
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.
Companies
CAP. 39 249
a
Electronic transmission of notices of meetings [S27/2019]
Terms defined in this Act
accounting standards
Defined · s 2"accounting standards" means the accounting standards made or formulated by the Accounting Standards Council under Part I11 of the Accounting Standards Order, 20 10 (S 1 16/20 10) and applicable to companies and to companies to which Part 9 applies in respect of their operations in Brunei Darussalam for the purposes of this Act;
articles
Defined · s 2"articles" means the articles of association of a company, as originally framed or as altered by special resolution, including, so far as they apply to the company, the regulations contained in Table A in Schedule 1;
memorandum
Defined · s 2"memorandum" means the memorandum of association of a company, as originally framed or as altered in pursuance of any written law;
parent company
Defined · s 120A"parent company" means a company that is required under the Accounting Standards to prepare financial statements in relation to a group;
Registrar
Defined · s 2"Registrar" means the Registrar of Companies appointed under section 288, and includes any Deputy Registrar or Assistant Registrar;