recapitalization
recapitalization n. 资本结构调整 通过改变公司股票、债券及其他有价证券的比例或者调整各种有价证券的种类、金额、收益、优先顺序，以调整公司的资本结构。资本结构调整也可以通过与母公司或子公司的合并完成。(→reorganization)
Search Results for: REO
testimonium clause
testimonium clause. A provision at the end of an instrument (esp. a will) reciting the date when the instrument was signed, by whom it was signed, and in what capacity. • This clause traditionally begins with the phrase “In witness whereof.” — Also termed testatum clause; witness clause. Cf. ATTESTATION CLAUSE. [Cases: Wills 111(2). C.J.S.
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retroactive
retroactive, adj. (Of a statute, ruling, etc.) extending in scope or effect to matters that have occurred in the past. — Also termed retrospective. Cf. PROSPECTIVE(1). [Cases: Administrative Law and Procedure 419; Courts 100(1); Statutes 261–278. C.J.S. Courts §§ 147–148; Public Administrative Law and Procedure §§ 89, 98; Statutes §§ 407–431.] — retroactivity, n. “
vested rights doctrine
vested-rights doctrine. Constitutional law. The rule that the legislature cannot take away a right that has been vested by a court’s judgment; specif., the principle that it is beyond the province of Congress to reopen a final judgment issued by an Article III court. — Also termed doctrine of vested rights. [Cases: Constitutional Law 110.]
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civil service commission
Civil Service Commission. A former independent federal agency that supervised the government’s personnel system. • The agency was created in 1883 and abolished by Reorganization Plan No. 2 of 1978. Its functions were transferred to the Merit Systems Protection Board and the Office of Personnel Management. See MERIT SYS-TEMS PROTECTION BOARD; OFFICE OF PERSONNEL MANAGEMENT
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dramatic work
Any form of nonliterary work created for performance and viewing. • The term includes plays, scripts, films, choreographic works, and similar creations. [Cases: Copyrights and Intellectual Property 7. C.J.S. Copyrights and Intellectual Property § 13.]
随机抽样
随机抽样 英语：random sampling 法语：échantillonnage aléatoire 德语：stichprobenweise Prüfung 意大利语：campionamento casuale, aleatorio 西班牙语：muestreo al azar
continuity of business enterprise
continuity of business enterprise. A doctrine covering acquisitive reorganizations whereby the acquiring cor-poration must continue the target corporation’s historical business or must use a significant portion of the target’s business assets in a new business to qualify the exchange as a tax-deferred transaction. [Cases: Corporations 445. 1. C.J.S. Corporations § 657.]
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real estate owned
real estate owned. Property acquired by a lender, usu. through foreclosure, in satisfaction of a debt. — Abbr. REO. [Cases: Mortgages 534. C.J.S. Mortgages § 897.]
best interests of creditors
best interests of creditors. Bankruptcy. A test for confirmation of a reorganization plan whereby the court inquires into whether the plan ensures that the value of property to be distributed to each creditor is at least the amount that the creditor would receive if the debtor’s estate were liquidated in a Chapter 7 case. •
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