definiens: and related expressions includes all means of reproducing words III a tangible and permanently visible form ; ( 0 ) headings are inserted only for guidance and do not affect the interpretation of this agreement ; ( p ) a reference to any statute, regulation, proclamation, ordinance or by - law includes all statutes, regulations, proclamations, ordinances or by - laws amending, consolidating or replacing them and a reference to a statute includes all regulations, proclamations, ordinances and by - laws made or issued under that statute ; ( q ) a reference to a body other than a party to this agreement : ( i ) which ceases to exist ; or ( ii ) the powers or functions of which are transferred to another body, is a reference to the body which replaces it or which substantially succeeds to its powers or functions ; ( r ) no rule of construction applies to the disadvantage of a party because that party was responsible for the preparation of this agreement ; and ( s ) all references to accounting and financial tenns have the meaning commonly given to them in accordance with the accounting principles generally accepted in Australia ( in the case of Australian matters or references ) or the United States ( in the case of United States matters or references )