E-Book, Deutsch, 304 Seiten
Reihe: Linde Lehrbuch
Heidinger / Riedl The Translex 1,000 – The Quintessential Anglo-American Legal Terms
1. Auflage 2024
ISBN: 978-3-7094-1244-2
Verlag: Linde Verlag Wien
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
English and German Edition (Ausgabe Österreich)
E-Book, Deutsch, 304 Seiten
Reihe: Linde Lehrbuch
ISBN: 978-3-7094-1244-2
Verlag: Linde Verlag Wien
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
Autoren/Hrsg.
Fachgebiete
- Geisteswissenschaften Sprachwissenschaft Sprachwissenschaften Wörterbücher
- Geisteswissenschaften Sprachwissenschaft Fachsprachen
- Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
- Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtssoziologie, Rechtspsychologie, Rechtslinguistik
Weitere Infos & Material
19Chapter 2 – Law of Business Entities
acquisition Erwerb gaining of ownership, e.g. of one business entity over another cf. “ownership” and “property” in Chapter 5 ? (to) acquire – erwerben to gain ownership affidavit eidesstattliche Erklärung*; eidesstättige Erklärung* (Ö) a “written oath” that may be used as evidence in court proceedings cf. “representation” , “oath” in Chapter 9 affiliate, affiliated company, associated company Beteiligungsgesellschaft a company that has between 20–50% of its shares owned or controlled by another company cf. “subsidiary” articles of association (UK) Geschäftsordnung; ergänzende Satzungsurkunde, die das Innenverhältnis regelt cf. “by-laws” 20 articles (of incorporation) (US), memorandum (of association) (UK) das Außenverhältnis regelnde(r) Gesellschaftsvertrag/Satzung einer Kapitalgesellschaft certain documents that need to be filed with the competent government authority in order to validly create a corporation and that disclose certain basic facts about a corporation and regulate its affairs cf. “by-laws” and “incorporation” , PG 1 II.A, p. 94 and II.B, p. 99 ? (to) incorporate – eine Kapitalgesellschaft gründen/eintragen lassen to bring a corporation into legal existence assets Vermögenswerte, Aktiva the sum of a person’s or entity’s rights and property cf. “property” in Chapter 5 ? asset protection – Vermögensschutz a strategy aimed at systematically protecting one’s assets association Vereinigung, Verband, Verein* a formally connected group of persons or entities who share a common interest or goal cf. “articles (of incorporation)” , “by-laws” ? (to) associate – sich vereinigen/verbinden, miteinander verkehren to formally connect with other persons or entities at a discount unter Nennwert, mit Abschlag/Verlust below the nominal value cf. “face value” 21 at a premium über Nennwert, mit Aufschlag/Gewinn above the nominal value cf. “face value” audit Prüfung, Finanzprüfung, Abschlussprüfung* an official examination of financial accounts and documents cf. “balance sheet” ? auditor – Finanzprüfer:in, Abschlussprüfer:in* an independent expert that must be appointed to check the annual financial statements if certain criteria are met balance sheet Bilanz (eines Unternehmens) a document that compares the corporation’s assets and liabilities cf. “balance sheet test” in Chapter 18 board Gremium, Beratungsorgan, Entscheidungsorgan, Aufsichtsorgan a body for consultation and/or decision-making cf. “body” ? managing board, executive board, board of directors – Vorstand*, Geschäftsführung*, Management the corporate board that handles the day-to-day business of a corporation and are often chaired by a CEO ? supervisory board* – Aufsichtsrat a corporate board that checks on the management’s conduct ? advisory board – Beirat 22a corporate board that typically provides non-binding advice body (of a corporation), corporate body Organ* (einer Gesellschaft) positions and boards of a corporation needed for it to carry out its functions and represent it to the outside world , cf. “articles (of incorporation)” , “by-laws” and “representation” business enterprise Unternehmen* an organization created to run a business business entity ...