home Finance Фінанси підприємств - Поддєрьогін А.М.

Фінанси підприємств - Поддєрьогін А.М.

11.4.9. PRIKHOVANE, FICTIVNE TA ZUMISNE BANKRUPTCY

In practice, the state dutifully often, you can get in touch with pidpriemstvami, yaki actually - fіnansovo-nesprozmozhnimi, nevertheless, one of the motivіv prihovyut tsu sostavnu. In this vypadku, you can talk about the reality of personal bankruptcy. On the back of the side, a number of subordinates of state property, transferring songs, can zumis oppress themselves bankrupt, without being so. At цьому має місце фіктивне bankruptcy. For багаооговвних підприємств it is characteristic є situatsіya, if the services of the person are ill-advised for their bad habits, adjust the subordinate state to the financial crisis to bankruptcy. For zabobnyganya vkazanii negative manifestations The Criminality Code of Ukraine has established a pokery, yakshchoo pidpriemtci chi vidpіdalnyi servisi individuals to vdautsya to them.

Prihovane bankrutstvo: navmisne prihovannya fact stіykoї fіnansovoї nespromozhnostі filed through nedostovіrnih danih, Yakscho Tse zavdalo materіalnih zbitkіv creditors karaєtsya pozbavlennyam Volya on the lines to 2 rokіv abo penalty area sanktsіyami 300 mіnіmalnih rozmіrіv salaries pozbavlennyam s rights zaymatisya Pevnyi dіyalnіstyu protyagom 5 rokіv.

Actually, the fact of the receipt of bankruptcy is to be interpreted by such dumas as:

- given to the creditor of the untrue donors about the financial camp of the non-payment broker;

- Causal zv'yazok Mizh filed such dannyh those zbikami, scho їh having recognized the creditor.

Motivation for the Bankruptcy:

- nadiya on polnishennya fіnansovogo stanu abo vikonannya fіnansovyh zobov'azan individuals, yakі, at his chergo, бор borzhniki danoi individuals,

- the demand to obtain a bank loan for pokritya zaborgovanosti chi prilavsennennya oderzhannyh kostyv z nastupnoyu lіkvіadtsієyu pіdpriєmstva,

- Pragnenia otrimati vigіdno zamovlennya v vyrobnitsvu kartovіv, robot, have served on the power of the local authorities and so on.

The sub-elements of the in-house bankruptcy can be used by the officials of the penitentiary system, the governors, and the individuals.

Minimalnie tjagnnenya at разі виявлення the fact of прихованого of bankruptcy застосовується:

* Якщо прихована фінансова неспроможність є налідком банрутства іншої юридичної individuals obb has come vasledik narushennya legislations counterparts (monopolyzatsya rinku tsin, unfair competition, mahinatsії z fіnansovimi resources);

* Якщо вона є наслідком дії of force majeure обставин.

Maksimalnі sanktsії zastosovuyutsya, Yakscho fіnansova nespromozhnіst Je naslіdkom nevmіnnya lead efektivnosti fіnansovo-gospodarsku dіyalnіst, nedostatnoї Qual іfіkatsії kerіvnitstva, nedbalostі, kradіzhok, rіznogo old zlovzhivan, prorahunkіv schodo otsіnki rinkіv zbutu i etc.

In the context of context, you can solve the problem of tsikavi principle vragulevnya superechok mizh creditor і borzhnikom "Rusko Pravdi" Yaroslav (the systematizes the codification of the law of Kyiv Rusko). There zokrema, it is marked, "if the bankruptcy of the merchant becomes through the futile benefit, and not through yogo non-baldness, if the ship is drowned, abominable, the goods must be wiped out an hour, then you can not loot the contest negoyno-you can not take yoga in bondage chi prodatsya: kuptsevі daєtsya right splachuvati svoї Borg chastkami, more Skoda od God, vіn did not Wienen; if w vіn pozbavitsya Svoge lane vnaslіdok piyatstva, abo zalіzshi in karnі right, abo vzagalі znischit yogo svoєyu neporadnіstyu then vіn vіddaєtsya at will Creditors - stinks mozhut yomu dates "prolongata" abo negajno yogo sell at once with usom lane. "

Fictitious bankruptcy can be called a situation, if pidpriemstvo actually not банк bankrut, one zapevnya about his financial inappropriateness. In zv'yazku s CIM Krimіnalnim Code peredbacheno scho clearly stated untrue The Citizen - zasnovnika abo vlasnika pіdpriєmstva and takozh posadovoї individuals danogo pіdpriєmstva about fіnansovu nespromozhnіst vikonannya zobov'yazan to creditors that budget karaєtsya od fine 300 to 500 salaries mіnіmalnih s pozbavlennyam right zaymatisya Danoyu діяльністю до 5 років. Ті самі дії, якщо вони задать great material zlotku creditors abo power, punish zazavlennyam volі up to З років з конфіскацією майна.

Great material zbitok - zefitok, which is transferred to 50 and more times the rosemary of the neopodatkovannogo minima. Zbitok vinikaє vasledodok neververennya borgіv, nesplati vіdsotkіv ta podatkіv.

Цілі повідомлення неправдивої інформації мууть бути різними:

* Pravoshennia spravi pro bankrutstvo chi sanatsiya pidpriemstva in the failure of the proverb about bankruptcy,

* Ліквідація, реорганізація chi privatization of services in the method of arranging illicit vitrachanya koshtiv,

* Nadannya nedostovіrnih giving the auditor with a method of restraint of an unobjective visnoku about the financial host of penitence.

Bring to bankruptcy. We are putting the law on bankruptcy foreseeing the obligation to postpoid the bankruptcy. Umisne bankrutstvo - tse umisne bringing sub'єkta pіdpriєmnitskoї dіyalnostі to stіykoї fіnansovoї neplatospromozhnostі through zdіysnennya s korislivih motivіv vlasnikom abo Posadov owes a special debt pіdpriєmstva protipravnih Act reasonably abo through nevikonannya chi nenalezhne vikonannya svoїh sluzhbovih obov'yazkіv scho zavdalo іstotnoї Skoda abo Reigning Gromadska іnteresam legitimate rights of chi Власників і кредиторів.

Umisne Driven to bankrutstva, Yakscho Tse zavdalo іstotnoї Skoda Reigning chi Gromadska іnteresam abo Rights that іnteresam kreditorіv scho ohoronyayutsya law - karaєtsya fine od p'yatisot to eight neopodatkovuvanih mіnіmumіv dohodіv gromadyan s pozbavlennyam right obіymati pevnі Plant abo zdіysnyuvati Pevnyi dіyalnіst row up 5-ти років. Ті самі дії, якщо вони задали велиії матеріальної шкоди, - каяються побабавленням волі на строк to 5 років з конфіскацією майна.

At the center of the economy, arrange the slavery of respect to the governors, the financial support to the services of the private administrations, the hour of the provocation of the finance and government dicholas.