https://www.proz.com/personal-glossaries/entry/35221747-company-voluntary-arrangement-or-company-voluntary-arrangement-moratorium-dobrowolny-uk%C5%82ad-sp%C3%B3%C5%82ki-z-wierzycielami-lub-moratorium-%5Bna-d%C5%82ugi%5D-przed-zawarciem-uk%C5%82adu-z-wierzycielami
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company voluntary arrangement (or company voluntary arrangement moratorium) dobrowolny układ spółki z wierzycielami (lub moratorium [na długi] przed zawarciem układu z wierzycielami)

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mike23
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