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Fіnansi of companies - Poddєrogіn AM

11.4.4. ORDER announced PІDPRIЄMSTVA BANKRUTOM

Provadzhennya from the right about bankrutstvo skladaєtsya, yak rule, such s bunt warehouses:

1. Procedure vstanovlennya fact neplatospromozhnostі borzhnika i bezspіrnostі lender vimog, Yakscho sama vіn іnіtsіyuvav torn down the right.

2. Viyavlennya vsіh kreditorіv i mozhlivih sanatorіv.

3. Sanatsії (Yakscho taka mozhliva) chi ukladannya mirovoї land.

4. Viznannya borzhnika of bankruptcy.

5. Procedures zadovolennya vimog kreditorіv for rakhunok lіkvіdatsії Mainova aktivіv borzhnika.

Procedure provadzhennya Spravi about bankrutstvo, peredbacheny novim zakonodavstvom, suttєvo vіdrіznyaєtsya od of yaky dіyav to 2000 roku. Fig. 11.12. Etap shown provadzhennya Spravi vіdpovіdno before the new law about bankrutstvo.

1. Pіdstavi that filed the order stated schodo torn down Spravi about bankrutstvo borzhnika

Right about bankrutstvo pіdpriєmstva porushuєtsya pismovu to declare whether someone s kreditorіv borzhnika, organіv derzhavnoї podatkovoї service, security service revіzіynoї chi pratsіvnikіv pіdpriєmstva to arbіtrazhnogo trial for nayavnostі vіdpovіdnih pіdstav (formally acquaint themselves fіnansovoї nespromozhnostі). Lenders toil right ob'єdnati svoї vimogi to borzhnika i zvernutisya to court Zi spіlnoyu said. Borzhnik Mauger zvernutisya arbіtrazhnogo to the court s vlasnoї іnіtsіativi for yogo abo fіnansovoї nespromozhnostі zagrozi takoї nespromozhnostі.

Zgіdno Zi statte 15 AIC that statte 6 Law "On vіdnovlennya platospromozhnostі borzhnika abo yogo viznannya bankrutom" to the right about bankrutstvo rozglyadayutsya arbіtrazhnimi courts for mіstsem perebuvannya borzhnika.

Right about bankrutstvo porushuєtsya arbіtrazhnim court Yakscho bezspіrnі lender vimogi (kreditorіv) to borzhnika sukupno stanovlyat not less then trohsot mіnіmalnih rozmіrіv zarobіtnoї pay i do not boule zadovolenі borzhnikom protyagom troh months at pіslya vstanovlenogo to repay the line.

Prinagіdne zauvazhimo, scho for kolishnіm law strings zadovolennya pretenzіynih lender vimog, viznanih borzhnikom becomes one mіsyats. Otzhe to bunt the innovations of the new law in order chastinі torn down Spravi nalezhat:

- Regulation schodo mіnіm cial rozmіrіv vimog kreditorіv not zadovolenih borzhnikom;

- Zbіlshennya string pіslya zakіnchennya yakogo to the lender the right to vinikaє zvernennya arbіtrazhnogo to justice;

- Zmіneno character podії, s yakoї pochinaєtsya vіdlіk string pіslya zakіnchennya yakogo lender Mauger zvernutisya іz Claim (s mіsyatsі three days vstanovlenogo for vikonannya zobov'yazan, zamіst one mіsyatsya pіslya viznannya pretenzіynih vimog).

Spravi torn down about bankrutstvo zdіysnyuєtsya for nayavnostі formally acquaint themselves fіnansovoї nespromozhnostі borzhnika. Vіtchiznyane zakonodavstvo vidіlyaє Dvi takі acquaint themselves:

1) Neplatospromozhnіst. Borzhnik vvazhaєtsya neplatospromozhnim, Yakscho vіn nespromozhny vikonati svoї platіzhnі zobov'yazannya, lines yakih Pay arrived. Find our Zovnіshnoyu neplatospromozhnostі borzhnika Je pripinennya him whether yakih platezhіv.

2) Zagroza neplatospromozhnostі. Borzhnik is staying pid zagrozoyu neplatospromozhnostі, Yakscho vіn peredbachaє nemozhlivіst vikonati platіzhnі zobov'yazannya svoєchasno. W formal side, zagroza neplatospromozhnostі viyavlyaєtsya on pіdstavі analіzu fіnansovogo borzhnika operational plan.

Zakonodavstva about bankrutstvo perevazhnoї bіlshostі kraїn vidіlyayut one slit, the third Find our fіnansovoї nespromozhnostі - perevischennya zaborgovanostі pіdpriєmstva over vartіstyu yogo aktivіv (lane). Neplatospromozhnіst such pіdpriєmstva nastaє s nastannyam strokіv vikonannya zobov'yazan.

In Persha vipadku mi maєmo cope іz zovnіshnoyu Find our fіnansovoї nespromozhnostі (factuality neplatospromozhnіst). At the other is the the third - just past about real poached (forecast neplatospromozhnostі).

Zrozumіlo scho Mauger lender zvernutisya іz stated about torn down Spravi deprivation in razі neplatospromozhnostі borzhnika, oskіlki zagrozu neplatospromozhnostі viyaviti Mauger deprivation itself borzhnik. Lenders, SSMSC toil porushuvati right about the right bankrutstvo, shaping can Buti fіzichnі abo yuridichnі individuals scho toil pіdtverdzhenі nalezhnimi documents maynovі vimogi to borzhnika, krіm quiet kreditorіv, chiї maynovі vimogi povnіstyu zabezpecheno outpost.

The lender, vimogu yakogo zabezpecheno outpost, Mauger zvernutisya іz stated about Spravi torn down in about bankrutstvo chastinі vimog not zabezpechenih outpost abo if the subject has forced vartostі nedostatno for Povny zadovolennya yogo vimog. In ostannomu vipadku creditor guilty taxes perekonlivі proof tsієї obstavini.

Borzhnik in razі neplatospromozhnostі abo zagrozi neplatospromozhnostі that for nayavnostі Lane, dostatnogo for pokrittya vessels vitrat, Mauger zvernutisya arbіtrazhnogo to the court s vlasnoї іnіtsіativi іz stated about torn down Spravi about svoє bankrutstvo in such vipadkah:

* Yakscho zadovolennya vimog one abo kіlkoh kreditorіv prizvede to nemozhlivostі vikonannya penny zobov'yazan before іnshimi creditors;

* Yakscho for lіkvіdatsії borzhnika not have zv'yazku s PROCEDURE bankrutstva borzhnik not matim mozhlivostі zadovolniti groshovі vimogi kreditorіv in Povny obsyazі;

* For nayavnostі efektivnoї kontseptsії sanatsії that marriage hour for її realіzatsії (todі neobhіdnogo vіdstrochennya platezhіv mozhna domogtisya in rezultatі ukladannya mirovoї lands vzhe in protsesі provadzhennya Spravi about bankrutstvo).

2. Uhvala schodo torn down Spravi about bankrutstvo

Sudd, priynyavshi Claim schodo torn down Spravi about bankrutstvo not pіznіshe nіzh on p'yaty day іz day її nadhodzhennya Vinos i napravlyaє parties uhvalu schodo torn down Spravi about bankrutstvo. In uhvalі zaznachayutsya:

- The fact of acceptance declared to ship rozglyadu;

- Procedure rozporyadzhannya Mein borzhnika th arbіtrazhny keruyuchy (rozporyadnik Lane);

- Come in schodo zabezpechennya penny vimog kreditorіv;

- Moratorіyu fact gone on zadovolennya vimog kreditorіv;

- Date of the pіdgotovchogo zasіdannya court.

Rozporyadnik Lane priznachaєtsya arbіtrazhnim court іz number osіb, zareєstrovanih Reigning body s power bankrutstva yak arbіtrazhnі keruyuchі, vіdomostі about yakih nadayutsya in the prescribed manner Vischomu arbіtrazhnomu Court of Ukraine. Rozporyadnikom Lane Mauger Buti priznacheno fіzichnu lady - sub'єkta pіdpriєmnitskoї dіyalnostі, yak Got vischu Yurydychna chi ekonomіchnu osvіtu (zokrema in the Branch fіnansovogo management), not Je zaіnteresovanoyu owes a special debt stosovno borzhnika that kreditorіv i Got lіtsenzіyu arbіtrazhnogo keruyuchogo.

The lender in spravі about bankrutstvo for zhodnih minds not Mauger Buti priznacheny rozporyadnikom Lane borzhnika. However praktitsі dosit often traplyayutsya vipadki, if right about bankrutstvo porushuєtsya of Claim podatkovih body yaky before w Je єdinim borzhnika lender. In this razі arbіtrazhnі judge priznachayut rozporyadnikami Lane podatkovі bodies SSMSC Je odnochasno th creditors.

Rozporyadnik Lane priznachaєtsya row bіlshy not for months at shіst. lines Tsey Mauger Buti prodovzheny abo skorocheny court on klopotannya komіtetu kreditorіv, most rozporyadnika Lane abo-vla-borzhnika wilted. Povnovazhennya arbіtrazhnogo keruyuchogo yak rozporyadnika Lane pripinyayutsya s day zatverdzhennya arbіtrazhnim court mirovoї land, priznachennya keruyuchogo sanatsієyu chi lіkvіdatora.

In protsesі vikonannya svoїh funktsіy rozporyadnik lane Got the right to:

a) sklikati Zborov kreditorіv that the brothers in their fate doradchogo s right to vote;

b) Integrated provoditi analіz fіnansovo-gospodarskoї dіyalnostі borzhnika s metoyu viroblennya rekomendatsіy schodo yogo fіnansovogo rehabilitation;

c) zaluchati for zabezpechennya vikonannya svoїh povnovazhen on dogovіrnіy osnovі spetsіalіstіv s payment їhnoї dіyalnostі s koshtіv borzhnika.

Requires, however, the nobility, scho not Got rozporyadnik lane right in vtruchatisya operational gospodarsku dіyalnіst borzhnika and Yogo priznachennya not Je pіdstavoyu for pripinennya povnovazhen kerіvnika chi body upravlіnnya borzhnika. Povnovazhennya kerіvnitstva borzhnika shaping can Buti pripinenі in razі, Yakscho vono (kerіvnitstvo) not vzhivaє zahodіv for zabezpechennya zberezhennya Lane borzhnika, pereshkodzhaє dіyam rozporyadnika Lane chi dopuskaє INSHI zakonodavstva torn down. In this razі on klopotannya komіtetu kreditorіv vikonannya obov'yazkіv kerіvnika borzhnika uhvaloyu arbіtrazhnogo court timchasovo pokladaєtsya on rozporyadnika lane to priznachennya new kerіvnitstva.

Before bunt obov'yazkіv rozporyadnika Lane nalezhit:

a) once rozglyad s Posadov personages borzhnika Claim kreditorіv about groshovі vimogi to borzhnika;

b) Keeping reєstru vimog kreditorіv;

c) Notification about the result kreditorіv rozglyadu їhnіh vimog borzhnikom is the inclusion of viznanih vimog to reєstru vimog kreditorіv;

g) uzhittya zahodіv for Zahist borzhnika Lane;

d) Find our viyavlennya fіktivnogo bankrutstva chi navmisnogo Driven to bankrutstva;

e) nadannya arbіtrazhnomu court that komіtetu kreditorіv zvіtu about his dіyalnіst, vіdomostey about fіnansove encampment borzhnika, propozitsіy mozhlivostі vіdnovlennya schodo yogo platospromozhnostі.

3. Pіdgotovche zasіdannya

Before dati Venue of pіdgotovchogo zasіdannya borzhnik zobov'yazany taxes in arbіtrazhny court that zayavniku vіdziv to declare about torn down Spravi about bankrutstvo. Vіdziv borzhnika guilty mіstiti Taku іnformatsіyu:

- Nayavnі in borzhnika zaperechennya schodo vimog zayavnika;

- Zagalnu scrip zaborgovanostі borzhnika to creditors, in addition chislі іz zarobіtnoї pay pratsіvnikam borzhnika and takozh s zaborgovanostі podatkіv i zborіv;

- Vіdomostі about nayavne in borzhnika Maina that groshovі Costa.

Zrozumіlo, scho in razі, if zayavnikom Je borzhnik himself, then such a procedure vіdpadaє, bo OAO All tsі vіdomostі already logged in Claim borzhnika to court.

On pіdgotovchomu zasіdannі, yak Got vіdbutisya not pіznіshe nіzh tridtsyaty day on the day of acceptance of Claim s schodo torn down Spravi about bankrutstvo, Sudd otsіnyuє podanі document zasluhovuє Explanation storіn, rozglyadaє obgruntovanіst zaperechen borzhnika obgruntovanіst stated that the lender about nayavnіst i bezspіrnіst Borg that neplatospromozhnіst borzhnika. In razі zvernennya to the court of borzhnika on pіdgotovchomu zasі dannі rozglyadayutsya Find our yogo abo realnoї potentsіynoї neplatospromozhnostі.

For results rozglyadu stated that the lender vіdzivu borzhnika on pіdgotovchomu zasіdannі priymaєtsya uhvala scho viznachaє:

* Rozmіr vimog kreditorіv, kotrі filed Claim schodo torn down Spravi about bankrutstvo;

* Date filed rozporyadnikom Lane reєstru vimog kreditorіv (reєstr Got Booty filed before the court on arbіtrazhnogo zatverdzhennya not pіznіshe nіzh two mіsyatsі ten minutes dnіv pіslya day of the pіdgotovchogo zasіdannya court);

* Date poperednogo zasіdannya court, yak Got vіdbutisya not pіznіshe nіzh three mіsyatsі pіslya day of the pіdgotovchogo zasіdannya court;

* Date sklikannya Perche zagalnih zborіv kreditorіv, SSMSC toil vіdbutisya not pіznіshe nіzh three mіsyatsі ten minutes dnіv pіslya day of the pіdgotovchogo zasіdannya court;

* Date zasіdannya court at Buda Money Does Venus uhvalu about sanatsіyu borzhnika, chi pro viznannya yogo bankrutom i vіdkrittya lіkvіdatsіynoї procedures.

Viyavlennya vsіh kreditorіv that sanatorіv. W metoyu viyavlennya vsіh kreditorіv that osіb, SSMSC bazhayut uzyati fate in sanatsії borzhnika, Sudd on pіdgotovchomu zasіdannі Vinos uhvalu, yakoyu zobov'yazuє zayavnika taxes for rakhunok svіy in ofіtsіyny drukovany authority Verkhovna Rada of Ukraine abo Kabіnetu Mіnіstrіv Ukraine (newspapers "Holos Ukrainy" chi "Uriadovy Courier") announced schodo torn down Spravi about bankrutstvo.

Lenders in mіsyachny rows od day publіkatsії in ofіtsіynomu drukovanomu organі such podayut announced to the court arbіtrazhnogo pismovі stated about groshovі vimogi to borzhnika and takozh document scho їh pіdtverdzhuyut. Kopії zaznachenih stated that Dodanim to them dokumentіv creditors nadsilayut borzhniku. Claim s Mainova vimogami to borzhnika mozhut podavati OAO All creditors Square od nastannya termіnіv vikonannya zobov'yazan. Napriklad, fіnansovo-kreditnі place the mozhut podavati stated about Povernennya kreditіv, navіt Yakscho termіn їh repayment of the loan agreement did not come. Viznanі borzhnikom groshovі vimogi vklyuchayutsya rozporyadnikom lane to reєstru vimog kreditorіv. Claim kreditorіv about groshovі vimogi, schodo yakih Je zaperechennya borzhnika, rozglyadayutsya arbіtrazhnim court in protsesі provadzhennya right.

Borzhnik Got right at provedennі PROCEDURE rozporyadzhennya Mein odnochasno zadovolniti vimogi kreditorіv vіdpovіdno to reєstru vimog kreditorіv. Tse deprivation of minds dozvolyaєtsya proportsіynogo zadovolennya vimog usіh kreditorіv included to reєstru for Zgoda kreditorіv that for pogodzhennyam s rozporyadnikom lane.

Gromadyani i yuridichnі individuals SSMSC bazhayut take fate in sanatsії borzhnika, povinnі taxes rozporyadniku Lane stated about the fate of at sanatsії in that samy lines, scho i creditors.

Bet sovereign mita to Claim kreditorіv, SSMSC porushuyut bankrutstvo the right about, and declare kreditorіv takozh, scho zvertayutsya іz Mainova vimogami to borzhnika pіslya opublіkuvannya announced schodo torn down the right, established in rozmіrі 5 neopodatkovanih mіnіmumіv dohodіv gromadyan. Stating that borzhnikіv sanatorіv Reigning MiTOM not opodatkovuyutsya.

4. Poperednє zasіdannya arbіtrazhnogo court

Poperednє zasіdannya arbіtrazhnogo court held not pіznіshe nіzh three mіsyatsі pіslya Venue of pіdgotovchogo zasіdannya court. On poperednomu zasіdannі arbіtrazhny court conduct Taku robot:

- Rozglyadaє reєstr vimog kreditorіv,

- Vivchaє vimogi kreditorіv, schodo yakih boule zaperechennya borzhnika SSMSC i do not boule vklyuchenі rozporyadnikom lane to reєstru;

- Vinos uhvalu, scho in nіy zaznachaєtsya rozmіr viznanih court vimog kreditorіv, SSMSC vklyuchayutsya rozporyadnikom lane to reєstru and takozh priznachaє date of zborіv kreditorіv.

Uhvala about zatverdzhennya reєstru vimog kreditorіv Je pіdstavoyu for viznachennya kіlkostі golosіv, SSMSC nalezhatimut cutaneous creditor on Zborov (at komіtetі) kreditorіv. Reєstr vimog kreditorіv Got include:

a) usі viznanі court vimogi kreditorіv;

b) vіdomostі about skin lender

c) rozmіr penny zobov'yazan borzhnika stosovno skin lender, and takozh schodo yogo zobov'yazan Splat podatkіv i zborіv;

g) chergovіst zadovolennya kozhnoї vimogi.

5. Conduct zborіv kreditorіv i utvorennya komіtetu kreditorіv

Protyagom ten dnіv pіslya vinesennya vіdpovіdnoї uhvali on poperednomu zasіdannі arbіtrazhnogo court rozporyadnik Lane povіdomlyaє kreditorіv zgіdno s reєstrom about i hour Location Venue of zborіv kreditorіv that organіzovuє TAKE meeting.

Zborov kreditorіv on vimogu komіtetu kreditorіv abo okremih kreditorіv sklikayutsya arbіtrazhnim keruyuchim protyagom dvoh tizhnіv s day nadhodzhennya pismovoї vimogi about sklikannya. Pong conductive for mіstseznahodzhennyam borzhnika. Zborov vvazhayutsya povnovazhnimi Square od kіlkostі golosіv kreditorіv, SSMSC take fate in Zborov, Yakscho vsіh kreditorіv Bulo pismovo povіdomleno about an hour i Location Venue of zborіv. Lenders underwrite Zborov Quantity golosіv, proportsіynu sumі їhnіh vimog, information recorded before reєstru, kratnіy tisyachі UAH. Rіshennya vvazhaєtsya uhvalenim, Yakscho for Demba Bulo filed bіlshіst golosіv kreditorіv, prisutnіh at Zborov.

Before kompetentsії zborіv kreditorіv nalezhit of acceptance rіshennya about Vibor chlenіv komіtetu kreditorіv (at skladі not bіlshe seven osіb); viznachennya kіlkіsnogo warehouse komіtetu, yogo povnovazhen that іnshih low power. Stvorennya komіtetu Je obov'yazkovim, Yakscho Quantity kreditorіv perevischuє ten osіb. In robotі komіtetu Got the right to take the fate of the right doradchogo s voice arbіtrazhny keruyuchy, predstavnik pratsіvnikіv borzhnika for neobhіdnostі - predstavnik body upovnovazhenogo upravlyati borzhnika am Main, is the body predstavnik mіstsevogo samovryaduvannya.

Before kompetentsії komіtetu kreditorіv nalezhit of acceptance rіshennya about:

- Vibor head komіtetu that sklikannya zborіv kreditorіv;

-pіdgotovku that ukladennya mirovoї land;

- Adding propozitsіy arbіtrazhnomu court schodo prodovzhennya abo skorochennya line procedures rozporyadzhennya Mein borzhnika chi sanatsії borzhnika;

- Zvernennya arbіtrazhnogo to the court s klopotannyam about vіdkrittya PROCEDURE sanatsії, viznannya borzhnika bankrutom i vіdkrittya lіkvіdatsіynoї procedures pripinennya povnovazhen arbіtrazhnogo keruyuchogo (rozporyadnika Lane, keruyuchogo sanatsієyu, lіkvіdatora) that about priznachennya new arbіtrazhnogo keruyuchogo.

6. Viznannya borzhnika bankrutom

For marriage propozitsіy schodo Venue of sanatsії abo nezgodi kreditorіv її s minds and takozh in razі nedosyagnennya domovlenostі about ukladennya mirovoї lands arbіtrazhny court viznaє borzhnika bankrutom i vіdkrivaє lіkvіdatsіynu procedure. Rows lіkvіdatsіynoї procedure is not Mauger perevischuvati dvanadtsyati months at. In deyakih vipadkah Arbіtrazhny Court Mauger prodovzhiti Tsey termіn іsche up to six months at. Tsієyu Well Holds arbіtrazhny court priznachaє takozh lіkvіdatorіv (lіkvіdatsіynu komіsіyu).

W time viznannya borzhnika bankrutom:

* Pripinyaєtsya pіdpriєmnitska dіyalnіst borzhnika;

* To move right lіkvіdatsіynoї komіsії rozporyadzhannya Mein bankruta th yogo usі maynovі rights that obov'yazki;

* Vvazhayutsya such scho arrived, the line vsіh borgovih zobov'yazan bankruta;

* Pripinyaєtsya narahuvannya penі that vіdsotkіv on All types zaborgovanostі bankruta;

* відомості про фінансове становище банкрута перестають бути конфіденційними чи становити комерційну таємницю.

Після визнання боржника банкрутом, з рішення арбітражного суду, власників або в інших передбачених законодавством випадках відкривається ліквідаційна процедура. Ліквідаційна процедура - це задоволення вимог кредиторів через продаж майна та ліквідацію юридичної особи боржника.

Здійснення ліквідаційних процедур проводиться ліквідаційною комісією. При цьому слід зазначити, що характер ліквідаційних заходів, які застосовуються в ході провадження справи про банкрутство, майже ідентичний тим, які здійснюються в разі ліквідації підприємств з інших ніж банкрутство причин, наприклад у разі ліквідації підприємства з рішення його власників.