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In law and business, liquidation is the process by which a company (or part of a company) is brought to an end, and the assets and property of the company are redistributed. Liquidation is also sometimes referred to as winding-up or dissolution, although dissolution technically refers to the last stage of liquidation. The process of liquidation also arises when customs, an authority or agency in a country responsible for collecting and safeguarding customs duties, determines the final computation or ascertainment of the duties or drawback accruing on an entry.〔19 CFR §159.1〕 Liquidation may either be compulsory (sometimes referred to as a ''creditors' liquidation'') or voluntary (sometimes referred to as a ''shareholders' liquidation'', although some voluntary liquidations are controlled by the creditors, see below). ==Compulsory liquidation== The parties who are entitled by law to petition for the compulsory liquidation of a company vary from jurisdiction to jurisdiction, but generally, a petition may be lodged with the court for the compulsory liquidation of a company by: * The company itself * Any creditor who establishes a ''prima facie'' case * Contributories: Those shareholders who may be required to contribute to the company's assets on liquidation * The Secretary of State (or equivalent) * The Official Receiver 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「liquidation」の詳細全文を読む スポンサード リンク
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