»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp expression ‘settlementâ€� includes any disposition, trust, covenant, agreement, arrangement or transfer of assets (ITTOIA/S620(1)). For a fuller definition of ‘settlementâ€� refer to the glossary.

TSEM4105 has more information about ‘arrangement� and ‘transfer of assets�.