Section 15: Interpretation.

In this Act, unless the context otherwise requires-
"Committee" means the Nigerian Enterprises Promotion (Issue of Non-Voting Equity Shares) Implementation Committee established under section 3 of this Act;
"company" means any company registered under the Companies and Allied Matters Act and whose equity shares are quoted on the Nigerian Stock Exchange;
"equity shares or stocks" includes such shares or stocks that bear interest or are entitled to fixed dividends;
"Exchange" means the Nigerian Stock Exchange;
"Minister" means the Minister charged with responsibility for matters relating to finance.
Cap. 59.