2. In this Order, unless there is anything repugnant in the subject or context,-(a) “Bank” means the Bangladesh Shilpa Bank established by this Order;(b) “Board” means the Board of Directors of the Bank;(c) “Chairman” means the Chairman of the Board;(d) “Company” means a company as defined in the Companies Act, 1913 (Act VII of 1913), and includes a body corporate established or incorporated under any other law for the time being in force;(e) “Development Bank” means the Industrial Development Bank of Bangladesh established under the Industrial Development Bank Ordinance, 1961 (Ord. No. XXXI of 1961), read with the Bangladesh (Industrial Development Bank) Order, 1971 (A. P. O. No. 4 of 1971), which, before the 30th day of December, 1971, was called the Industrial Development Bank of Pakistan;(f) “Director” means a Director of the Bank;(g) “District Judge” includes an Additional District Judge or a Subordinate Judge;(h) “equity security” means-(i) any stock or transferable share, preferred or common, or similar security representing ownership,(ii) any security carrying any warrant or right to purchase or subscribe for such security and any such warrant or right itself, and(iii) such other security representing ownership as may be prescribed;(i) “fixed cost” means the cost of land, building and machinery of an industrial concern, including the cost of installation of machinery;(j) “Fund” means the Equity Participation Fund established under the Equity Participation Fund Ordinance, 1970 (Ord. 1 of 1970);(k) “Government” means the Government of the People's Republic of Bangladesh;(l) “industrial concern” means a concern engaged or to be engaged in such industry or business, or in the manufacture, preservation or processing of such goods, as the Government may, by notification in the official Gazette, specify from time to time, and includes a company;(m) “industrial concern in the private sector” means an industrial concern which is not an industrial concern in the public sector;(n) “industrial concern in the public sector” means an industrial concern at least fifty one per cent shares of which are held by the Government and includes any other industrial concern which the Government may, by notification in the official Gazette, declare to be an industrial concern in the public sector for the purpose of this Order;(o) “loan” includes guarantee or indemnity which the Bank may give on behalf of an industrial concern and any liability which the Bank may incur on behalf of an industrial concern;(p) “Managing Director” means the Managing Director of the Bank;(q) “prescribed” means prescribed by rules or regulations made under this Order; and(r) “underwriting” means contracting, with or without conditions, to purchase or subscribe for stocks, shares, bonds, debentures or other securities issued by any company with a view to holding, selling or distributing the whole or part thereof.