/trænzˈækʃən ˈʌt ən ˈʌndərˌvæljuː/ – Phrase
Definition: Giao dịch dưới giá trị thực.
A more thorough explanation: a business agreement under which the company receives no consideration or significantly less consideration than it should have
Example: The court held that the assignment to the director’s wife was a transaction at an undervalue because the value of the land was clearly far above the price paid.
