winding up

winding up
The orderly closure of an organization or completion of an activity. See also liquidation.

Auditor's dictionary. 2014.

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  • winding up — n. Concluding the affairs of a corporation or partnership that is being liquidated, including paying off debts and distributing the remaining assets. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney… …   Law dictionary

  • winding — winding, sinuous, serpentine, tortuous, flexuous can all mean curving first one way and then another. Winding, the general and the ordinary term, often implies spiral ascent {winding stairs} {a winding mountain road} When applied to things in a… …   New Dictionary of Synonyms

  • Winding — Wind ing, n. 1. A turn or turning; a bend; a curve; flexure; meander; as, the windings of a road or stream. [1913 Webster] To nurse the saplings tall, and curl the grove With ringlets quaint, and wanton windings wove. Milton. [1913 Webster] 2.… …   The Collaborative International Dictionary of English

  • winding-up — The process by which a company dies. Under Part IV of the Insolvency Act 1986, there are three separate procedures a members voluntary winding up where a company is solvent, a creditors voluntary winding up for insolvent companies and a… …   Law dictionary

  • Winding — bezeichnet: den Familienname folgender Personen: Andréas Winding (1928–1977), französischer Kameramann Kai Winding (1922–1983), US amerikanischer Jazzposaunist dänischer Herkunft den Namen folgender Person: Nicolas Winding Refn (* 1970),… …   Deutsch Wikipedia

  • winding — [wīn′diŋ] n. 1. the action or effect of a person or thing that winds; specif., a) a sinuous path or course b) [usually pl.] devious methods, actions, etc. c) a coiling, spiraling, or twining d) a single turn 2. something that winds; specif …   English World dictionary

  • Winding — Wind ing, n. [From {Wind} to blow.] (Naut.) A call by the boatswain s whistle. [1913 Webster] …   The Collaborative International Dictionary of English

  • Winding — Wind ing, a. [From {Wind} to twist.] Twisting from a direct line or an even surface; circuitous. Keble. [1913 Webster] …   The Collaborative International Dictionary of English

  • winding — index circuitous, indirect, labyrinthine, sinuous, tortuous (bending) Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • winding — [adj] bending, turning ambiguous, anfractuous, circuitous, convoluted, crooked, curving, devious, flexuous, gyrating, indirect, intricate, involved, labyrinthine, mazy, meandering, roundabout, serpentine, sinuous, snaky, spiraling, tortuous,… …   New thesaurus

  • winding — ► NOUN 1) a twisting movement or course. 2) a thing that winds or is wound round something. ► ADJECTIVE ▪ having a twisting or spiral course …   English terms dictionary

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