Glossary - Definition of Business & Commercial Terms
Glossario - Definizione dei Termini Societari & Commerciali

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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. 


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


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.

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