The Book of Jargon® Restructuring & Special Situations is one of a series of practice area-specific glossaries published by Latham & Watkins.

The definitions contained in it are designed to provide an introduction to the applicable restructuring terms often encountered in cross-border restructurings. The terms included herein raise complex legal issues on which specific legal advice will be required. The terms are also subject to change as applicable local laws and customary practice evolve.

As a general matter, the Book of Jargon® – Restructuring & Special Situations is (as the name suggests) drafted from a global perspective covering jurisdictions around the world, including countries where Latham does not currently have an office.

The information contained herein should not be construed as legal advice.