Русско-англо-русский юридический словарь

A major transaction is any transaction, or series of related transactions, connected with the acquisition or disposal, or possibility of acquisition or disposal, directly or indirectly of property comprising more than 25% of the balance sheet value of the assets of the company. (accaglobal.com)

A "major transaction" is defined by section 129 in detail, but briefly means a transaction which involves acquisition or disposal of more than half of the company’s assets or where the transaction is likely to have the effect of incurring obligations which affect more than half of the company’s assets. (inderlynch.co.nz)