(1) In this Act, except where the context otherwise requires -
"the Act of 1983" means the Companies (Amendment) Act, 1983
"abridged accounts" has the meaning given to it by section 19 of the Principal Act
"company" does not include an unlimited company
"private company" does not include an unlimited company
"public company" means a company other than a private company
"the Principal Act" means the Companies Act, 1963
(2) In this Act, except where the context otherwise requires, a reference to a balance sheet or profit and loss account shall include a reference to any notes to or documents annexed to the accounts in question giving information which is required by any provision of the Companies Acts, 1963 to 1986, and required or allowed by any such provision to be given in a note to or a document annexed to a company's accounts
(3) In this Act, except where the context otherwise requires, a reference to a subsidiary is to a subsidiary undertaking as defined in Regulation 4 of the