Glossary - Definition of Business & Commercial Terms
Glossario - Definizione dei Termini Societari & Commerciali
- R -
Receiver
A person appointed by the court to administer
the affairs of a company or partnership, and to collect and manage
the assets, in serious financial difficulties.In the case of
bankruptcy, the assets may be sold and distributed by a receiver to
creditors.
Receivership
A company in the hands of the receiver is in
receivership.
Redeemable Shares or Stock
Issued capital that is to be
repaid at a future date.
Registered Office
The legal address of the company as
recorded at Companies House, where the statutory books are usually
kept.
An appointed representative of the company should always be
available here to receive mail.
May be the main trading address of
the company or could be the address of the company´s accountants,
solicitors or associated company.
Must be an address in the UK.
For
more information please see Registered Office.
Register of Members
The book in which are recorded the
names and details of all members together with the dates and details
of their share transactions.
Registrar of Companies
The government official appointed
to ensure that all companies´ statutory submissions are properly
filed.
Registry Trust
On behalf of the Department for
Constitutional Affairs, The Registry Trust operates the Registry of
judgments, Orders and Fines for England and Wales
Resolution
At company meetings the members decide on a
course of action by voting on ´resolutions´, for example to pay a
dividend, appoint a Director , or remove an auditor – decision made
by directors or shareholders in accordance with requisite majorities
set out in articles of association.
Resolutions may be approved in
meetings or by written resolution.
Retained profits
This is the amount carried from the
Profit and Loss Account balance on the Balance Sheet, after the
deduction of extraordinary items, taxation, dividends and any other
appropriations (e.g. Minority Interests).
Value added trading profit
plus salaries & wages - for the value added calculation, staff
costs are grossed up to reflect national insurance costs.
Value added
represents the difference between the sales income received and
bought in materials and services expended in the period.
Rights Issue
An issue of shares by an existing company
which it sells to its members on favourable terms.
Not to be confused
with a bonus issue which is issued free to the members.
Risk Score
In the course of any one year, approximately
2% of trading companies will become insolvent.
At EU & UK Data
Ltd we use a unique predictive scoring model, aimed at enabling you
to detect those companies at risk of corporate failure within the
next 12 months.
For more information on calculating the risk score,
please see Calculating the Risk Score.
AVVERTENZE D'UTILIZZO:
Il presente glossario contiene una definizione dei termini più
frequentemente utilizzati nell'attività d'impresa 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.
AVVERTENZE LEGALI - Il contenuto del sito web "www.dottoricommercialistilondra.com"
è di carattere puramente divulgativo e, pertanto, non costituisce
offerta diretta al pubblico e non intende in alcun modo favorire reati
fiscali, riciclaggio di denaro, esportazione di capitali, terrorismo ed
altri illeciti. Nessuno dei nostri servizi è svolto direttamente in
Italia; su richiesta, è possibile unicamente il contatto con
professionisti regolarmente abilitati, nostri referenti, dietro rilascio
di fattura e regolare pagamento anticipato. La navigazione di questo
sito web è subordinata alla conoscenza e piena accettazione delle nostre
condizioni di erogazione dei servizi e dell'informativa sul trattamento
dei dati.