Glossary Accountant in Bankruptcy - Glossario Contabile nel Fallimento




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Scottish Administration

The Scottish Administration comprises the Scottish Government - Scottish Ministers (including the Lord Advocate and the Solicitor General for Scotland) and their staff i.e. Departments and Executive Agencies - plus junior Scottish Ministers and office holders of the Scottish Administration (i.e. the Registrar General of Births, Deaths and Marriages for Scotland, the Keeper of the Registers of Scotland, the Keeper of the Records of Scotland and the other office holders specified in statute.

It also includes the staff of office holders.

Scottish Consolidated Fund (SCF)

The account in which draw-down of the Assigned Budget and other relevant receipts is held.

Payments out of the SCF are subject to statutory authority while all receipts of the Scottish Administration (but not other direct funded bodies) must be paid into the SCF unless otherwise authorised by the Parliament.

Scottish Public Finance Manual (SPFM)

The Scottish Public Finance Manual (SPFM) is issued by the Scottish Ministers to provide guidance to the Scottish Government and other relevant bodies on the proper handling of public funds.

Sederunt Book

The official and permanent record of the sequestration process maintained by the permanent trustee.

Sequestration

The Scottish legal term for Bankruptcy.

Sequestration for Rent

A court process that can be raised against you by your landlord for rent you have not paid. (This is not the same as bankruptcy or formal sequestration.

Service Level Agreement (SLA)

An agreement between parties, setting out in detail the level of service to be performed under a contract.

Sheriff

The judge in a Sheriff Court who is an experienced solicitor or advocate appointed by the Queen.

Spending Review

Sets Departmental Expenditure Limit (and plans Annually Managed Expenditure) for the following three years. Normally held at 2 year intervals.

Standard Security

The legal instrument by which a secured debt is created.

Statutory Demand

A formal demand by a creditor giving you 21 days to repay a debt. The demand must be on proper form and be served by a Sheriff Officer.

Failure to pay or to deny the debt makes the debtor apparently insolvent and liable to sequestration.

Statutory Meeting

The first meeting of creditors called by the interim trustee to elect a permanent trustee and commissioners.

Summary Warrant

An order granted by the court to local or public authorities giving the creditor authority to recover amounts of money you owe.

This procedure is generally used to recover unpaid rates, taxes, community charge and so on.


AVVERTENZE D'UTILIZZO: Il presente elenco contiene la definizione dei termini indicati con riferimento alla Contabilità in caso di Fallimento nel Regno Unito.
La spiegazione di ciascuno dei termini indicati in questo glossario è di carattere meramente orientativo e priva di valore legale; si raccomanda, quindi, di tenere conto del contesto e dell'evento in cui essi vanno applicati, in quanto il significato loro attribuito potrebbe differire rispetto a quello qui rappresentato.

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