Фінанси підприємств - Поддєрьогін А.М.

11.4.6. FINANSOVA SANATSIA TO THE COURT OF THE ARBITRATION COURT

About those, scho zakinchuvati vsi spravi pro bankrutstvo lіkvіdatsіyu borzhnіvі z sell їhnyogo mina not zavzhdi dotsilno, jarkavo svіdchat takі danі: for 1998 р. In Ukraine, koshti, otrymani vaslidok lіkvіdacії pіdpriєmstv, not perevyschuvali 1,5 vіdsotka vіd vimog lentorіv (mіzhnarodnіy praktitsі pіdpriєmnitvva normal vvazhaєtsya show in the ZO vіdsotkiv). In the context of the context, sign, but one of the functions of the law about bankruptcy is marginal, in that it is guilty of opposing the reimbursement of assets, which were uncovered in the face of money, a single reserve of money for the financial and financial assistance in Maybutny. U niomu povinni buti zakladenі mehanizmi fіnansovoї sanatsії chi reorganizatsii juridicheskoi individuals. Same takii mekhanizmi mistyatsya in legislativnah about fіnansovu nesprozmozhnіst підприємств у більшості країн світу. Vitschiznya legislation on bankruptcy does not become a vinyatka.

Pidstavoyu for boasting an arbitrazhnym court held sanatіії saddlery mozhe bouti:

1. Sanacyna sposmozhnost brevnik, tobto nayavnnist realisticheskoy sanatsynoy concept.

2. Nayavnist real mozvolostey vikonannya plan sanatsії, vidnuvlennya platosprozhodnostі pіdpriemstva-borzhnika ta yogo sopishnogo vibrochnicho-godararskoi dіyalnosti.

3. Nayavnіst sanatora, yakie maє dostatno finansovyh resursiv for the financial health of the nurse.

Ініціатива санації може походити від most підприємства-боржника. Yak rule, at such times on the right about bankruptcy takozh ініціюєєється боржником. Nadugemo, scho tsebrobitsya in that razі, if pidpriemstvo є санаційно проможним, однок йому бракує часу для реалізації плану санації. Zayava about bankruptcy to be submitted from above to return the payment to creditors, for the benefit of various world order. Відтак разм із заявою pro bankruptcy, the wrestler is served before the arbitration court, the plan of the sanatorium is the project of the world.

Yak has already been designated, lending can be found in the cloak-rooms about spending the sanatoriums, yakschoo pislya publikuvannya in the huts of the masovoi Information and materials for the protection of property in the territory of the countryside, so that you can take the fate of the sanatorium of the Borzh. Фізичні та юридичні individuals, yakі vyyavili bazhannya stati sanatorami, majut filing I will apply to the arbitration court with a letter of guaranty of repayment of the borg of the individual, against the rozpacho provazhennya spravi pro bankrutstvo. Prior to the announcement of the track:

A) a plan for the financial rehabilitation (reorganization) of the warden;

B) information about the financial stand of the sanatorium's platosphere;

C) danі about the nature of maynovych vіdnosin mіzh borzhnikom ta potentsiynim sanatorom.

For the sanatorium motivyuchimi incentives mozhut buti soi:

- zdobuttya control over pidpriemstvo-borzhnikom;

- efekt synergism, the consequences of new opportunities for internal cooperation, diversification of products, abortions of goods,

- zarabzhennya nadiynogo postavalnika sirovini ta materіalіv chi spizhivacha produkcii tochno;

- privatization of property, yakschoo vono moe derzhavnu form vlasnosti.

Person, yaka bazhya take the fate of the sanatorium of the Borzhik, the right to get acquainted with the yogo mayovym and the financial institution without a middle age on the pen. Potenciyny sanator can takozh dacha proruchennya auditorskiy chi konsaltingovyi fіrmі conduct a sanatorium audit of the borzhnik z metyu viznachennya yogo sanatsіyno prodomostnost.

Sanacia is introduced on the lines no longer than two months after the month. On klopotannya komitetu kreditorіv chi keruyuchogo sanatsiєyu aboinvestorivstse zey lines mozhe bogi poddusheno on kіlka mіsyatsіv (up to six) abo speed. Комітет кредиторів приймає рішення about погодження кандидатури керуючого санацією, вибір інвестра (sanatorium), grabbing the plan of the na nazіії of the borzhnik.

One hour after the vined people they sang about the sanatorium arbitrazhny court, which is recognized as a keruyuchego sanace. Keruyuchim sanatsiєyu mozhe bouti, a person has been entrapped, the yak has been vikonuvala povnovnazhnya rozporyadnika mena (abo th kerivnika pіdpriemstva, yakzczo na tz zgo comitetu kreditiv chi іnvestorіv). From the day of the vigil, the priests of the korivnik of the Borzhik (the zrozumilo, yaksho yogo is not recognized as keruyuchim sanacije) are prattled about the sanatorium. Керуючий санацією має право:

* Autonomously rozporyadzhatisya lagoon;

* Удидати від імені боржника мирову угоду та інші цивільно-правові угоди;

* У разі наявності відповідних підстав, Відмовляти від виконання договоів боржника.

Сутєвим є те, що керуючий санацією в тримісячний Lines from day прийняття рішення about санацію має right відмовитися vід виконання договоів боржника, укладених до початку провадження свиви about bankruptcy, якщо:

- Vikonannya agreement to put the singer in a clearly unmodified manner;

- договір є довгостроковим (понад один рік) або так, що передбачає настання позитивних результатів для боржника в довгостроковій перспекі, крім випадків about product in the technologic cycle that is beyond the lines of the sanatorium of the Borzhik;

- vikonannya agreement for the most recent reasons zaviditi vidnuvlennu platosprozhimostnosti Borzhnik.

The gorges of the gardener (for filing keruyuychogo sanatsyєyu) mozhut bouti viznanni arbitrazhnym court nedіysnimi for ymovi, if:

- the lodgings are laid down by the dowager із with interested persons on the school by the more interested persons;

- please keep in mind that the lender is lodged by a lumberman with a creditor, or by a lender, registered in a special manner for a shorter period of time before taking up a loan for a sanatorium, if you are going to transfer one lender to another lender before the payment of a parcel in a miner's bargain From the entrance to the warehouse of participants in the chi omovniki of the Borzhik.

Before the basic obov'yazіv keryuyuchogo sanatsiєyu nalezhat so:

* Приймання в господарське Відання майна боржника та його івенвентаризація;

* Vidkrtya spetsialnogo rahunku for spent sanacii and rozraunkiv with creditors;

* A deconstruction of the plan of the sanatorium restoration;

* Забезпечення ведення бухгалтерського обліку та фінансової звітності;

* Здійснення заходів щодо стягнення дебіторської заборгованості боржника;

* Періодичний звіт перед комітетом кредиторів about хід реалізації plan of sanation.

The plan of sanatorium (reorganizatsii) By a prototype of three months from the day, the vignette has been praised for the sanatorium of the Borzhik Keruyuchy sanatorium of zobov'yanyi filing a credit to the plan of sanatorium (reorganization). In other words, the arbitration court has the right to receive a written plea for the lawyer of the borzoi bankrut and the correspondence to the lykvidatsionny procedures. For nayavnost sanatorium plan sanatsії rozroblyaetsya that pogodzhuyutsya zhhnyoyu part.

Plan sanatsії rozglyadayatsya komitetom kreditorіv, yak kliyuyutsya keryuyuchim sanatsiye in chotimirisyachnyy rows of the day vinesennya arbitrazhnym court uhvali about sanatsіyu. The plan to enter into a scheme, in which a half of the votes of creditors - members of the creditor bank, were lodged against the bankruptcy committee of creditors.

Schemes of the committee of creditors plan of the sanatorium and the protocol of the loan to the creditor of the bankruptcy court before the arbitration court on the settlement of the settlement of the day not later than the day after the due date of the creditor's meeting. Arbitration court spetsialnoju I decree zastverzhuє umovi sanatsiіi pіdpriєmstva-borzhnika, yakі mozhut bouti u formi:

A) the plan of reorganization (as a rule, without saving a juridical person of a southerner);

B) the plan of financial security (for the zarberzhennyam juridicheskih individuals Borzhnik).

The plan for the reorganization is to be divided in this way, if the financial plan of a sanatorium is to be made by an investor. Tse means, sho head meta provazhenzhennia spravi pro bankrutstvo - zadovolennya claims creditors - reach (the head of the rank) for rahunok kostyan sator. To the same obovyazykovimi storied parts of the plan reorganizatsii povinni buti:

1) the needs of the sanatorium participant in the enviable creditors;

2) the order of the reorganization of a juridical individual is changed;

3) mehanizm vyplati sanatorom borg to creditors (lines, poslidovnist, forms tochno).

The first item is guilty of being sent to the monastery by the nurse and sanatorium about nadannya fenansovyh resources about the transfer of the borgo to a sanatorium (scho є mozhliv lisha for zgodoyu creditors).

The fate of the sanatorium in the financier of the zodel'shoi vidbuvaetsya way zaluchchennia yogo to the warehouse uchasnikiv (vlasnikiv) pidpriemstva. C e mozhe zdіysnyuvatysya zі zaberezhenyam legal status of the legal form of organisatsiyi biznesu borzhnika abo in the process of reorganization of the rest. To that other element of the plan is the reorganization of the minds of the restructuring of the statutory capital of a legal person of the Borzhik. The essence of such restructuring is the marginal nature of the statutory fund of a legal person in the sanatorium on the sanatorium's cortege. Yakshche sub'ekt bankrutstva - gospodarke comradeship, change the statutory fund rezhutruzhutsya mizh yogo participants that sanatoria. Inclusion of the sanatorium to the warehouse of participants (officials) can be arranged in such ways, in the following ways:

A) in the course of the statutory fund of the borzoi, if any part of the corporate rights of the newcomers are to be vouched for by the sanatorium;

B) the result of assigning a part of corporate rights to the governor by means of the authorization of the application, the registration of the sanation;

C) the inheritance of the zlitty, the agony of chi priennannya.

Третім елементом санаційної реорганізації є погодження між санатором that the creditors of minds viplaty borgu. Ці уми include the lines виплати, її послідовність, forms of payment тощо.

The order із with the names obovyazykovymi umovami plan reorganizatsii, before gnogo treba include standard positsії, characteristic for zvichaynogo plan sanatsії (div .: item 11.2.1.).

Plan of financial and sanitation. At various times, the wrestler sanatsyno prodomozhim mozhe bouti priinyat rishennya about realizatsiyu plan fіnansovoї sanacii, yak rasobleno borzhnikom (on zamovlen'ya borzhnika) abo keruyuchim sanaciye. The head of the plan is the sanatorium of the minds for the satisfaction of the claims of creditors for rahunok of the financial and government drijolnosti of the Borzhik. The plan of sanatoriums for zerobzhennyam the status of a legal entity is peerless. Він значною мірою базається на мобілізації внутрирішніх фінансових reservation of the borzo ta on the site in the sanatorium of the government and i yogo creditors. For realizatsii plan pidpriemstvo treba na pevnyi chuv zvilniti vіd obovv'yakіv vikonannya yogo paid zobov'azan '. You can deliver peace to the world.

The plan of sanation, a kind of acceptance in the course of a provocation for the bankruptcy, is to be reconsidered in the order that the coterie realizes in the pre-ship order. Він повинен містити таку інформацію:

1. Analisis of the reasons for financial crisis.

2. Otsіnku fіnansovogo stan of the nag to the back of the sanatorium.

3. Enter the normalization of the financial center of the borzoi (on the face of the plateau, in the vicinity of the pributkovost).

4. Uzgozheniye z creditors order vidstrochennya vikonannya paid zobov'azan.

5. Reporting about those who are realizing the plan for sanatoriums to fulfill the chances of satisfying the claims of creditors.

6. Portovnyalny rozraunki zadovolenya claims of creditors in the times of realizing the plan of the sanatorium in various times of satisfaction with the conduct of the litigation procedures.

7. Forecasting of the finance and maynoye camp in the process of the implementation of the plan for sanatoriums in the beginning of the year, the payment of claims of creditors is canceled.

8. Mehanizmi control over the progress of the real-world plan.

On the cloak of the beast of the creditor of the aborigine himself, the court of arbitration may decide the plan of the sanation in the course of the initial acquisitions of the person who, in the result of the boasting of the sanatorium, become one of the more interested in the process of settling down the procedure, for the liquidation of the illicit procedures.

Funktsії control ta look at the vikonannoy vikonannya plan sanatsії pokladanyutsya on arbitrazhnogo keryuuchogo. Yakshcho in the process of visualization will be installed, but the creditors of creditors can not fail to be able to bouti vikonany, zgidno zdobacheniyami in plany sanatsyіy umovami, arbitrazhny keryuchy podіdomlyaet pro tse arbitrazhny court ta komitet creditors. Ostanni priymayut shchodogo vidpovdnee rіshennya as much as zdіysnennya lіkvіdatsіnih procedures in the stiffening order.

For p'yatnaccyut dnіv up zakinchennya sanatsії, and takozh for nayavnostі pіdstav for dostrokovogo її pripinennya, keruyuchy sanacije zobov'azaniyi podati zboram kreditelіv zhivit zvіt, before yakogo dodayatsya registr vimog creditors.

One-part-time zі zvіt keryuchy санацією make on збори кредиторів one of these propositions:

1) to fix the procedure of the sanatorium at the entrance to the platosphere of the wilderness;

2) zvernutis to arbitrazhnogo court with clerks about prodovzhenny procedures sanacii;

3) zvernutis to the arbitration court with clerks about the viznannya borzhnik bankrut i vidkritya likvidatsіyno procedures.

Звіт керуючого санацією, розглянутий зборами кредиторів, і зборів of creditors go to arbitration court not пізніше ніж through п'ять днів після дати проведення зборів. Zasverdzhennya arbitrazhnym court zvіtu і pіdstavoyu vіnesennya him uhvali about pripinennya provadzhennya spravi pro bankrutstvo.

Unfortunately, the procedure for sanatoriums at the right about bankruptcy has not just nabula in Ukraine to be pushy and wide-ranging to stop rashly. So, for 1999r. Usіma arbitrazhnymi courts of Ukraine boulo vinsheno Lisha 21 statement about zaververdzhennia procedure sanacii. Nove legislativstvo about bankrutstvo moe suttěvu stimuljuvati processes of financial sanitation sub'ektiv dandy.