Article 152- Interpretation

(1) In these Regulations, a reference to—
(a) a provision of any law or regulation includes a reference to that provision as amended or re-enacted from time to time;
(b) an obligation to publish or cause to be published a particular document shall, unless expressly provided otherwise in these Regulations, include publishing or causing to be published in printed or electronic form;
(c) a calendar year shall mean a year of the Gregorian calendar;
(d) a month shall mean a month of the Gregorian calendar;
(e) the masculine gender includes the feminine and the neuter; and
(f) writing includes any form of representing or reproducing words in legible form.
(2) The headings in these Regulations shall not affect their interpretation.
(3) These Regulations are to be interpreted in keeping with the spirit of the Regulations and with regard to the objective and purpose as well as the letter of the Regulations.
(4) The object and purpose of any provision in these Regulations will be derived primarily from the wording of the provision itself and from the context both within the Part of the Regulations in which it appears and other related provisions elsewhere in the Regulations.
(5) A reference in these Regulations to an Article or Part using a short form description of such Article or Part in parenthesis are for convenience only and the short form description shall not affect the construction of the Article or Part to which it relates.
(6) A reference in these Regulations to a Part or Article by number only, and without further identification, is a reference to a Part or Article of that number in these Regulations.
(7) A reference in an Article or other division of these Regulations to a paragraph, subparagraph or Article by number or letter only, and without further identification, is a reference to a paragraph, sub-paragraph or Article of that number or letter contained in the Article or other division of these Regulations in which that reference occurs.
(8) Any reference in these Regulations to "include", "including", "in particular", "for example", "such as" or similar expressions shall be considered as being by way of illustration or emphasis only and are not to be construed as limiting the generality of any words preceding them.
(9) Any reference in these regulations to profit and loss account includes a reference to the income statement of a QFC Entity preparing accounts under IFRS.
Amended (as from 18th June 2014)