Section 142: Interpretation.

In this Act, unless the context otherwise requires-
"affidavit" includes statutory declaration or affirmation;
"available act of bankruptcy" means any act of bankruptcy available for a bankruptcy petition at the date of the presentation of the petition on which the receiving order is made;
"bailiff" includes any officer charged with the execution of a writ or other process;
"Minister" means the Minister charged with responsibility for bankruptcy administration;
"Court" means the Federal High Court sitting in its bankruptcy jurisdiction;
"debt provable in bankruptcy" or "provable debt" includes any debt or liability by this Act made provable in bankruptcy;
"goods" includes all chattels personal;
"oath" includes affirmation, declaration and attestation on honour;
"Official Receiver" means the person appointed pursuant to section 72 of this Act;
"ordinary resolution" means a resolution decided by a majority in value of the creditors present, personally or by proxy, at a meeting of creditors and voting on the resolution;
"prescribed" means prescribed by general rules within the meaning of this Act;
"property" includes money, goods, things in action, transferable interests, and every description of property, whether real or personal and whether situate in Nigeria or elsewhere, also obligations, easements and every description of estate, interest and profit, present or future, vested or contingent, arising out of or incidental to property as above defined;
"Registrar" includes the Chief Registrar of the Federal High Court and any Deputy Chief Registrar;
"resolution" means ordinary resolution;
"secured creditor" means a person holding a mortgage, charge or lien on the property of the debtor or any part thereof, as a security for a debt due to him from the debtor;
"special resolution" means a resolution decided by a majority in number and three-fourths in value of the creditors present, personally or by proxy, at a meeting of creditors and voting on the resolution;
"trustee" means the trustee in bankruptcy of a debtor's estate.