/sɛt əˈsaɪd ˈɛni trænˈzækʃənz ˈæt ən ˈʌndərˌvæljuː/ – Phrase
Definition: Hủy bỏ bất kỳ giao dịch nào có giá trị thấp hơn.
A more thorough explanation: to cancel or revoke transactions for which the company received significantly less consideration than it should have done
Example: Under section 423 of the Insolvency Act, the court can set aside any transactions at an undervalue which were intended to put assets beyond the reach of creditors.