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Demonstrative legacy

legatee will not be deprived of his legacy, but be permitted to receive it out of the general assets; yet the legacy is so far specific that it will not be liable to abate with general legacies

Debenture

defined as including debenture stock, bonds or other securities of a company whether constituting a charge on the assets of the company or not. The charge created by debentures as a rule is fixed on the company's

Company

having perpetual succession and a common seal, but with such liability of the members to contribute to the assets of the company in the event of its being wound up as in mentioned in the Act. Companies

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Capital account transaction

Capital account transaction, means a transaction which alters the assets or liabilities, including contingent liabilities, outside India of persons resident in India or assets or liabilities in India

bequest

that the first is insufficient general bequest : a bequest that is to be distributed from the general assets of the estate and that is not a particular thing spe·ci·fic bequest [spə-si-fik-] : a bequest of a

Acquisition

Acquisition, 'acquisition' means, directly or indirectly, acquiring or agreeing to acquire-(i) shares, voting rights or assets of any enterprise; or (ii) control over management or control over assets of any enterprise. [Competition Act, 2002

Receivers certificate

of indebtedness made by a receiver under order of court to obtain funds for the preservation of the assets held by him as for operating a railroad Receivers certificates are ordinarily a first lien on the assets

will

convention so as to be valid as to form regardless of the location of its execution or the assets, nationality, domicile, or residence of the testator NOTE: A properly executed international will is still subject to local

trust fund doctrine

trust fund doctrine : a doctrine holding that shareholders to whom assets of an insolvent corporation have been transferred are liable to creditors upon dissolution of the corporation ;broadly :

reorganization

D reorganization [dē-] : a reorganization involving a transfer by a corporation of all or part of its assets to another corporation that results in control of the other corporation being immediately placed in the transferor or

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