change of ownership

change of ownership
переход прав собственности.
Отражение в отчетных документах момента физического перемещения товаров через государственную (таможенную) границу. Так, при составлении платежного баланса (balance of payments) торговая сделка, предусматривающая переход прав собственности на движимое имущество, учитывается по времени ее регистрации в виде бухгалтерской проводки.

Англо-русский толковый словарь внешнеэкономических терминов. - М.: Финансы и статистика. 1992.

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Смотреть что такое "change of ownership" в других словарях:

  • change of ownership — UK US noun [C or U] (plural changes of ownership) ► LAW a legal process that makes someone the official new owner of a property, business, or vehicle: »A Change of Ownership notice was posted on the restaurant s door …   Financial and business terms

  • change of control — 1) Provision in an agreement triggered if a company changes ownership (e.g., bank calls in loan, contract is terminated). 2) A change of control clause allows one party to terminate a contract if the other party is taken over. Change of control… …   Law dictionary

  • change — I verb adapt, adjust, alter, be converted, be inconstant, be irresolute, convert, convertere in, deviate, displace, diverge, evolve, exchange, fluctuate, give in exchange, go through phases, immutare, innovate, interchange, make a transition,… …   Law dictionary

  • ownership — own·er·ship n: the state, relation, or fact of being an owner; also: the rights or interests of an owner reduced their ownership by one third absolute ownership: ownership esp. by a single person that is free of any encumbrances or limitations… …   Law dictionary

  • change of control clause — A contractual provision which gives a party to an agreement enhanced protection if the controlling shareholding of the other party is transferred. In commercial contracts a change of control clause will often give the party who is not subject to… …   Law dictionary

  • change|o|ver — «CHAYNJ OH vuhr», noun. a thorough change of ownership or control of a business, of products of a factory, or the like: »Earnings may have been affected by greater costs of changeover to new models (Wall Street Journal) …   Useful english dictionary

  • ownership — noun ADJECTIVE ▪ full ▪ sole ▪ collective, common, fractional (AmE, law), joint, shared ▪ …   Collocations dictionary

  • change of title — That which takes place where there is a change in ownership which carries the legal right of possession and property. 42 Am J1st Prop § 37; an instrument, filed by requirement of law, by a personal representative of a decedent s estate upon the… …   Ballentine's law dictionary

  • change ownership — index devolve, grant (transfer formally), pass (advance) Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • change hands — {v. phr.} To change or transfer ownership. * /Ever since our apartment building changed hands, things are working a lot better./ …   Dictionary of American idioms

  • change hands — {v. phr.} To change or transfer ownership. * /Ever since our apartment building changed hands, things are working a lot better./ …   Dictionary of American idioms


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