asset-backed security bankruptcy bill of lading bill of sale common law company credit card debenture debtor english law equity of redemption floating charge going concern hypothec hypothecation joint venture lien loan mortgage negative pledge nonrecourse debt pari passu personal property pledge preferential creditor quistclose trust real property recharacterisation repurchase agreement roy goode secured transaction special purpose entity stock tax title retention clause tongue-in-cheek tort uniform commercial code united kingdom united states