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Fіnansi of companies - Fіlіmonenkov OS

10.2.3. The procedure for conducting sanatsії of companies

Poslіdovnіst Venue of sanatsії Reigning of companies vikladena in Polozhennі about the order of carrying out sanatsії Reigning of companies, zatverdzhenomu Holds Kabіnetu Mіnіstrіv Ukraine od 8 Dire 1994 r. (For of companies nederzhavnoї FORMS vlasnostі tse PROVISIONS Got rekomendatsіyny character).

Carrying sanatsії peredbachaє supply gromadyanami that Yurydychna special, SSMSC bazhayut take in nіy fate in mіsyachny termіn declared to gospodarskogo court іz zaznachennyam in nіy zobov'yazan translated them Borg. Pіslya of acceptance of the court rіshennya about Venue of sanatsії її Participants in osobі keruyuchogo sanatsієyu in trimіsyachny lines toil rozrobiti plan sanatsії іz zobov'yazannyam about zadovolennya vimog usіh kreditorіv pіdpriєmstva-borzhnika in uzgodzhenі s him termіni.

Shvaleny komіtetom kreditorіv sanatsії plan podaєtsya in gospodarsky court zatverdzhennya not pіznіshe yak for p'yat dnіv s Dachi skhvalennya. Yakscho protyagom six months at s day vinesennya uhvali about sanatsіyu plan sanatsії borzhnika not Bulo filed before gospodarskogo court ostannіy Got right priynyati rіshennya about viznannya borzhnika bankrutom i cob lіkvіdatsіynoї procedures.

Over 15 dnіv to completion sanatsії keruyuchy sanatsієyu zobov'yazany taxes Zborov kreditorіv pismovy zvіt. Before zvіtu dodaєtsya reєstr vimog kreditorіv. For the results rozglyadu zvіtu Zborov kreditorіv priymayut odne s such rіshen:

• about vikonannya plan sanatsії i completion її procedure is vіdnovlennya platospromozhnostі borzhnika;

• about zvernennya to gospodarskogo court s klopotannyam about dostrokove pripinennya PROCEDURE sanatsії in zv'yazku s vіdnovlennyam platospromozhnostі borzhnika that the transition to rozrahunkіv s creditors;

• about zvernennya to gospodarskogo court s klopotannyam about prodovzhennya vstanovlenogo line of the procedure sanatsії;

• about zvernennya to gospodarskogo court s klopotannyam about viznachennya borzhnika bankrutom i vіdkrittya lіkvіdatsіynoї procedures;

• about ukladennya mirovoї land.

Yakscho Zborov kreditorіv not priynyali zhodnogo s Tsikh rіshen abo in ustanovlenі line not zdіysnenі rozrahunki s creditors gospodarsky court viznaє borzhnika bankrutom i rozpochinaє lіkvіdatsіynu procedure.

In razі nayavnostі Zgoda kreditorіv on perehіd Borg i zamіnu borzhnika in vipadku, Yakscho vіn himself zvernuvsya to gospodarskogo court ostannіy Vinos Holds about zupinennya rozglyadu right. In tsomu razі in postanovі gospodarsky court zatverdzhuє uzgodzhenі s creditors, motels i borzhnikami minds sanatsії yuridichnoї individuals - borzhnika іz zaznachennyam termіnіv її meeting.

dosyagnennya domovlenostі mіzh procedure borzhnikom that creditors about vіdstrochennya that (ABO) rozstrochennya Splat nalezhnih creditors platezhіv abo about zmenshennya sumi borgіv for Zgoda storіn nazivaєtsya worlds land.

Mirow lands ukladaєtsya perevazhno todі, if borzhnik is staying pid zagrozoyu neplatospromozhnostі that s vlasnoї іnіtsіativi zvertaєtsya іz declared to gospodarskogo court about torn down Spravi about svoє bankrutstvo.

Rіshennya about ukladennya mirovoї lands od іmenі kreditorіv priymaє komіtet kreditorіv bіlshіstyu golosіv.

Triptych project mirovoї lands once Zi list usіh kreditorіv that debіtorіv s viznachennyam sum zaborgovanostі, balance is the іnshimi documents scho pіdtverdzhuyut fіnansovo-Mainova camp she stated about torn down Spravi about bankrutstvo, borzhnik podaє to gospodarskogo court.

Filed before the trial project mirovoї lands pіdlyagaє zatverdzhennyu CIM court.

Zatverdzhena gospodarskim court Mirow lands Je pіdstavoyu for pripinennya Spravi about bankrutstvo borzhnika.

W day zatverdzhennya court mirovoї lands pripinyayutsya povnovazhennya gospodarskogo keruyuchogo (rozporyadnika Lane, keruyuchogo sanatsієyu, lіkvіdatora).

Pid hour dії mirovoї lands gospodarsky keruyuchy not Got right rozporyadzhatisya Mein borzhnika and deprivation zdіysnyuє control efektivnіstyu vikoristannya tsogo lane.

In razі rozіrvannya mirovoї lands chi viznannya її nedіysnoyu vimogi kreditorіv in nezadovolenіy chastinі vіdnovlyuyutsya in Povny obsyazі.

Control over sanatsієyu zdіysnyuє gospodarsky court yaky uhvaliv rіshennya about її meeting.

Carrying sanatsії peredbachaє zdіysnennya Sistemi organіzatsіynih i fіnansovih zahodіv.

Organіzatsіynі come in peredbachayut:

• zlittya zbitkovogo pіdpriєmstva s fіnansovo health;

• zmіnu FORMS vlasnostі on pіdpriєmstvі;

• zakrittya unprofitable virobnitstv;

• Introduction zovnіshnogo upravlіnnya am Main;

• Sales Chastain Lane pіdpriєmstva-borzhnika abo transfer yogo in Orenda;

• orієntatsіyu prog virobnitstva that sale to require market analysis;

• pereglyad i stvorennya Control systems vitrat;

• zmіnu zagalnoї virobnichoї structuring pіdpriєmstva Shlyakhov stvorennya on bazі yogo pіdrozdіlіv samostіynih gosprozrahunkovih odinits;

• pereglyad that zmіnu virobnichogo processes, tehnologіy virobnitstva;

• perevіrku kompetentsії kerіvnikіv i spetsіalіstіv h the following їh zamіnoyu in razі required;

• stvorennya spetsіalnih services Control of dіyalnіstyu pіdpriєmstva.

Fіnansovі come in vklyuchayut:

• Repayment borgіv pіdpriєmstva;

• restrukturizatsіyu borgіv, reissuance korotkostrokovih kreditіv in dovgostrokovі;

• Key infrastructure that rozmіschennya tsіnnih paperіv for mobіlіzatsії dodatkovih fіnansovih resursіv that zbіlshennya kapіtalu pіdpriєmstva.

Especially Location in protsesі sanatsії nalezhit overhangs fіnansovo-ekonomіchnogo character SSMSC vіdobrazhayut fіnansovі vіdnosini scho vinikayut in protsesі mobіlіzatsії that vikoristannya fіnansovih Jerel sanatsії.

Meta fіnansovoї sanatsії - coverages potochnі zbitki i usunuti Reason їh viniknennya, ponoviti abo zberegti lіkvіdnіst i platospromozhnіst pіdpriєmstva, skorotiti All types zaborgovanostey, sformuvati Fondi fіnansovih resursіv, neobhіdnі to conduct sanatsіynih zahodіv. Yakscho mobіlіzovanih fіnansovih resursіv s detsentralіzovanih Jerel not vistachilo to conduct sanatsії abo restrukturizatsії, the okremih vipadkah Mauger Buti priynyate rіshennya about nadannya pіdpriєmstvu derzhavnoї fіnansovoї pіdtrimki.

Zgіdno іz Law of Ukraine "About pіdpriєmstva in Ukraine" for zbitkovoї dіyalnostі of companies Power, Yakscho Won vvazhaє їh produktsіyu suspіlno neobhіdnoyu, Mauger Nadachi such pіdpriєmstvam fіnansovu pіdtrimku in viglyadі dotatsіy that іnshih pіlg. Nadannya takoї pіdtrimki orієntovane peredusіm on pіdpriєmstva, SSMSC mozhut vikoristovuvati її s Maximum vіddacheyu, zabezpechiti zbіlshennya virobnitstva produktsії, pіdvischennya pributkovostі that efektivnostі dіyalnostі.

Fіnansova pіdtrimka powers of companies Mauger zdіysnyuvatisya Shlyakhov tsentralіzovanoї sanatsії in viglyadі direct budget fіnansuvannya i indirect forms of sovereign vplivu.

Direct budgetary fіnansuvannya sanatsії of companies mozhlive on the minds Povernennya (byudzhetnі credits) that nepovernennya (subsidії, dotatsії, Povny abo chastkovy redemption rights powers aktsіy pіdpriєmstva, yak is staying on mezhі bankrutstva).

One s metodіv derzhavnoї fіnansovoї Relief pіdpriєmstva Je sanatsіyna pіdtrimka in formі Povny abo chastkovogo redemption rights powers aktsіy of companies, SSMSC perebuvayut in fіnansovіy krizі. Vіdіgrayuchi role Sanatorium, Power Got keruvatisya peredusіm narodnogospodarskoyu efektivnіstyu virobnitstva i znizhennyam rіvnya bezrobіttya. Golovna meta Reigning іnvestitsіy - spriyati renovations lіkvіdnostі of companies that zabezpechennyu їh efektivnoї dіyalnostі.

Mozhlive takozh nadannya Reigning garantіy for otrimannya vіtchiznyanimi pіdpriєmstvami vnutrіshnіh kreditіv, Especially pid prog sanatsії that restrukturizatsії virobnitstva.

One s metodіv derzhavnoї fіnansovoї Relief pіdpriєmstvam Je sanatsіyna pіdtrimka in formі writedowns abo restrukturizatsії podatkovih kredituvannya, nadannya tsіlovih podatkovih pіlg pіdpriєmstvam, SSMSC bezposeredno potrebuyut sanatsії, toscho. Krіm of paysites podatkіv Mauger nadavatis vіdstrochennya that rozstrochennya for payments in the budget for the minds podatkovih loan s viplatoyu 0.5 oblіkovoї NBU rate.

Sered sanatsіynih zahodіv Especially values ​​Got fіskalna pіdtrimka, pov'yazana s lіzingovoyu Form fіnansuvannya of companies and takozh fate in nіy naybіlshih kreditorіv, SSMSC toil mozhlivіst prolonguvati termіni viplati zaborgovanostі.

Vikoristannya of chi іnshogo method sanatsії deposits od the specific characteristics of companies, їh narodnogospodarskogo that regіonalnogo values.

Efektivnіst sanatsії otsіnyuєtsya for such basic pokaznikami:

• pributkovіstyu, platospromozhnіstyu that lіkvіdnіstyu;

• increase vartostі aktivіv vnaslіdok zdіysnennya sanatsії.

Uspіshnoyu sanatsіyu mozhna vvazhati in addition razі, Yakscho pіslya її zdіysnennya pіdpriєmstvo vihodit s fіnansovoї Creasy i zabezpechuє platospromozhnіst that pributkovіst.