scheme of arrangement
scheme of arrangement 〈英〉债务整理方案 在公司法中，指由公司与其债权人之全部或一部分以及股东之全部或一部分，根据法定程序并经法院批准而达成的一种协议，意在通过折衷债权、变更股东权或其他方式，以解决公司债务困难。
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Search Results for: RANGE
arrangement with creditors
arrangement with creditors (破产法)与债权人和解 指债务人与债权人就债务的和解〔settlement〕、清偿〔satisfaction〕或延期偿付〔extension〕达成协议。如美国联邦《破产法典》〔Bankruptcy Code〕第11章规定，在法院的保护和监督下，经济陷入困境的企业可以根据重整计划与债权人达成协议，允许其继续营业，而不是马上破产。
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unemployment relief arrangement
unemployment relief arrangement 〈美〉失业救济安排 指由某一协会(通常被视为一种人寿保险公司)作出的一种安排，向在职人士出售保险合同，并在其一旦失业时对其进行补偿。
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stranger
stranger. 1. One who is not party to a given transaction; esp., someone other than a party or the party’s employee, agent, tenant, or immediate family member. [Cases: Contracts 185. C.J.S. Contracts §§ 610–612, 619–620.] 2. One not standing toward another in some relation implied in the context; esp., one who is not in privity.
tying arrangement
tying arrangement 搭配安排；搭售协议 指出卖人与买受人达成的协议，其中约定，除非买受人同时购买不同的商品或服务才可以购买某一商品或服务，前一商品或服务称为「被搭售商品或服务」〔tied product or service〕，后一商品或服务称为「搭售商品或服务」〔tying prodcut or service〕。在美国，如果该种协议过度抑制竞争，则可根据《谢尔曼法》〔Sherman Act〕或《克莱顿法》〔Clayton Act〕认定其为非法。该词亦指出卖人单方拒绝将某一商品或服务售与他人，除非买受人购买不同的商品或服务。亦写作「tying agreement」；「tie-in」；「tie-in agreement」。
Asset Depreciation Range/ADR
Asset Depreciation Range/ADR 〈美〉资产折旧幅度 指1981年以前国内税务署所允许的每项资产的折旧年限，适用于1970年以后至1980年以前这段时间内正在使用的资产。1981年实施《经济复甦税收法》〔Economic Recovery Tax Act〕，资产折旧幅度制度由加速成本回收制度所取代；1986年《税收改革法》〔Tax Reform Act〕实施后，资产折旧幅度制度又得以恢复使用，对依修订加速成本回收制度折旧的资产分类规定了标准耐用年限〔class lives〕。 (→Accelerated Cost Recovery System/ACRS)
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grange
grange (graynj). 1. Hist. A farm furnished with all the necessities for husbandry, such as a barn, granary, and stables; esp., an outlying farm that belonged to a religious establishment or a feudal lord. 2. (cap.) A social, educational, and political organization, formally called the National Grange of the Patrons of Husbandry, that informs its
family arrangement
family arrangement. An informal agreement among family members, usu. to distribute property in a manner other than what the law provides for. — Also termed family settlement. [Cases: Descent and Distribution 82. C.J.S. Descent and Distribution § 78.]
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granger cases
Granger Cases (grayn-j[schwa]r). Six U.S. Supreme Court decisions that affirmed the government’s right to regulate fees charged by common carriers, warehouses, and grain elevators. • The cases, decided in 1876, arose out of grangers’ (i.e., farmers’) frustration with the inflated prices they were paying to store and transport their agricultural products. Several state legislatures passed
estrange
estrange, vb. 1. To separate, to keep away (a person or thing), or to keep away from (a person or thing). 2. To destroy or divert affection, trust, and loyalty. — estrangement, n.