gross negligence see NEGLIGENCE.

• auction
• audi alteram partem
• auditor
• authorised insolvency practitioner
• authority to issue shares
• automatism
• autopsy
• autrefois convict
• average
• averment
• avizandum
• avulsio
• award of sequestration
• B
• Babanaft proviso
• backed for bail
• bail
• bailee
• bailiff
• bailiwick
• bailment
• balance of probabilities
• balance sheet
• balance sheet test
• banking