winding-up

noun
wind·​ing-up | \ˌwīn-diŋ-ˈəp \

Definition of winding-up 

British

: the process of liquidating the assets of a partnership or corporation in order to pay creditors and make distributions to partners or shareholders upon dissolution

First Known Use of winding-up

circa 1858, in the meaning defined above

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The first known use of winding-up was circa 1858

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