2. Definitions

(1) In these rules, unless the context otherwise requires,

(a) "Act" means the Companies Act, 2013 (18 of 20'13);

(b) "Authority" means National Financial Reporting Authority constituted under sub-section (1) of section 132 of the Act;

(c) "chairperson" means the chairperson of the National Financial Reporting Authority appointed under sub-section (3) of section 'l32 of the Act;

(d) "full-time member" means a memberwho has been appointed as such undersuosection (3) of section 132 of the Act and includes the chairperson;

(e) "member' means any member, including the chairperson, so appointed under sub-section (3) of section 132 of the Act;

(f) "part - time member" means a member other than a fulltime member, appointed as such under sub-section (3) of section 132 of the Act;

(g) "Secretary" means the Secretary of the Authority appointed under sub-section (1 1) of section 132 of the Act and includes an officer of the Authority authorised by the chairperson to function as Secretary.

(2) Words and expressions used and not defined in these rules but defined in the Act shall have the same meanings as respectively assigned to them in the Act.