Indonesian | English | ||
Istilah | Pengertian | Term | Description |
pembubaran (perusahaan) | Proses di mana seorang likuidator atau kurator menguasai pengelolaan perusahaan untuk mempersiapkan pengakhirannya. Misalnya, seorang likuidator biasanya akan menjual aktiva, melunasi utang dan membagikan uang sisa kepada anggota. Istilah winding up and liquidator umumnya hanya dipakai di negara bertradisi common law untuk pembubaran perusahaan. Sistem common law membedakan antara bankruptcy (manusia) dan liquidation/winding up (badan hukum). | winding up | Process by which a liquidator, receiver or trustee takes control of the affairs of a company to prepare for its closure. The liquidator will, for example, usually sell assets, settle debts and pay out any remaining money to members. The terms winding up and liquidator are usually used exclusively in relation to corporations in common law systems, which distinguish between bankruptcy (natural persons) and liquidation/winding up (corporations). |
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