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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