Legal Vocabulary - UK and US Equivalents;

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Question English
Answer English

claimant (UK)
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plaintiff (US)

appellant (UK)
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petitioner (US)

company (UK)
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corporation (US)

to lift the corporate veil (UK)
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to pierce the corporate veil (US)

memorandum of association (UK)
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articles of incorporation = certificate of incorporation (US)

articles of association (UK)
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bylaws (US)

annual general meeting (UK)
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annual meeting of the shareholders (US)

extraordinary general meeting (UK)
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special meeting of the shareholders (US)

Accounts (UK)
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financial statements (US)

proft-and-loss account (UK)
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profit-and-loss statement = income statement (US)

Bonus (UK)
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stock dividend (US)

capitalisation issue (UK)
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cash dividend (US)

share subdivision (UK)
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stock split (US)

share consolidation (UK)
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reverse (stock) split (US)

fixed charge (UK)
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security interest in specific assets (US)

authorised share capital (UK)
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authorized shares (US)

ordinary shares (UK)
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common shares (US)

preference shares (UK)
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preferred shares (US)

pre-emption rights (UK)
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preemptive rights (US)

voluntary liquidation (UK)
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dissolution = winding-up (US)

compulsory winding-up (UK)
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involuntary bankruptcy (US)

takeover bid (UK)
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tender offer (US)

trade union (UK)
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labor union (US)

labour law (UK)
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labor law (US)

endorsement (UK)
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indorsement (US)

debentures (UK)
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bonds / secured debentures (US)

cheques (UK)
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checks (US)

bills of exchange (UK)
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drafts (US)

floating charge (UK)
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floating lien (US)

entire agreement (UK)
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merger (US)

trade marks (UK)
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trademarks (US)

competition law (UK)
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antitrust law (US)

undertaking (UK)
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business = enterprise (US)

abuse of a dominant position (UK)
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abuse of monopoly power (US)


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