Academic literature on the topic 'Debtor's liabilities'

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Journal articles on the topic "Debtor's liabilities"

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Serebryakova, Y. O. "Insolvency as a material and legal basis for initiating bankruptcy proceedings against business organizations." Legal horizons, no. 26 (2021): 47–51. http://dx.doi.org/10.21272/legalhorizons.2021.i26.p47.

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In this scientific article, the author discloses the definition of insolvency as a substantive legal basis for opening bankruptcy proceedings. It is emphasized that the grounds for initiating bankruptcy proceedings enshrined in the Bankruptcy Procedure Code are not consistent with the concept of insolvency of the debtor, which is enshrined in part one of Article 1 of this Code, as their combined application does not require establishing the debtor's ability to meet its monetary obligations. to creditors after the due date solely through the application of bankruptcy proceedings. It is establis
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Pyankova, A. F., and T. V. Shershen. "MARITAL PROPERTY’ DIVISION: ISSUES OF THEORY, LEGISLATION AND LAW ENFORCEMENT." Ex Jure, no. 3 (2023): 145–67. http://dx.doi.org/10.17072/2619-0648-2023-3-145-167.

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Abstract: the article is devoted to such aspects of marital property’ division as the division of business assets and liabilities. Attention is drawn to the fact that since the introduction of the Family Code of the Russian Federation, the structure of the economic basis of an average Russian family has changed significantly. It is concluded that when dividing, a large block of shares should be recognized as an indivisible thing and transferred to the spouse who was doing the business of the company. It is emphasized that doing business as an individual entrepreneur by one of the spouses is ra
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Kundeus, Oleksandr, Nataliia Zarudna, and Bogdana Truhonovetcka. "Historical and economic essence of liabilities for accounting and taxation purposes." Galic'kij ekonomičnij visnik 85, no. 6 (2023): 76–87. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.06.076.

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The article delves into the concept of «obligations» from a historical perspective. An exploration of the essence of obligations spans from the times of the Roman Empire and the Middle Ages to contemporary interpretations. In order to account for obligations, a list of relevant accounts was compiled, which has also evolved and is presented in the article. Simultaneously, the significance of the development of this concept for accounting and taxation purposes was revealed. The essence of obligations is unveiled from both legal and economic standpoints. Rooted in the origins of legal direction s
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A, Babaskin. "Legal nature of subordinated debt of financial institutions in Ukraine." Yearly journal of scientific articles “Pravova derzhava”, no. 31 (2020): 272–81. http://dx.doi.org/10.33663/0869-2491-2020-31-272-281.

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In the article, the author argues that from the point of view of private law, the relationship that arises between the debtor (financial institution) and the creditor in attracting funds on terms of subordinated debt, is an economic relationship for attracting, respectively, loan, loan, bank deposit, which is performed on the terms of subordinated debt. Liabilities arising from borrowing on a subordinated debt basis are long-term, unsecured, repayable, and that change the order of creditors' claims to be applied in the event of the debtor's liquidation or bankruptcy. The existence of public-la
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Bilchuk, O. O. "Peculiarities of the protection of a bankrupt manager when he is held jointly and severally liable." Analytical and Comparative Jurisprudence, no. 4 (September 11, 2024): 189–93. http://dx.doi.org/10.24144/2788-6018.2024.04.31.

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The Bankruptcy Code of Ukraine has attracted significant attention, particularly regarding the issue of joint and several liability of the debtor company’s manager and the debtor itself. Since the implementation of the Bankruptcy Code of Ukraine, sufficient time has elapsed for legal practitioners to develop certain perspectives, approaches, and algorithms for addressing the issue of imposing joint and several liabilities on the debtor’s manager. The creditor’s path from the initiation of bankruptcy proceedings to the moment of receiving funds from the debtor’s manager’s assets depends on nume
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Lukashina, Olga, Zaiga Oborenko, and Marga Zhivitere. "Extinguishing Financial Liabilities with Equity Instruments: Theory and Practice Problems." Global Journal of Business, Economics and Management: Current Issues 6, no. 1 (2016): 35. http://dx.doi.org/10.18844/gjbem.v6i1.984.

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EU introduced “fair value” accounting rules to evaluate equity instruments issued by the debtor for creditors to extinguish financial liabilities to them. These rules are not applied if the creditor is also a direct or indirect shareholder. This paper examines approaches to the evaluation debt when the shareholder’s liabilities are capitalized. Evaluation of those debts should include an audit of the documents related to incurring of debt, followed by an analysis of the debtor’s liquid assets to secure the debt. This is necessary to prevent the use of loopholes in legislation. Then the methods
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Gavrilă, Simona Petrin. "THE RESPONSIBILITY OF PERSONS CAUSING DEBTOR’S INSOLVENCY IN THE BILL ON PRE-INSOLVENCY AND INSOLVENCY PROCEEDINGS." Agora International Journal of Juridical Sciences 8, no. 1 (2014): 47–53. http://dx.doi.org/10.15837/aijjs.v8i1.954.

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Insolvency is the state of the debtor’s patrimony characterized by insufficientmonetary funds available for the payment of exigible debts. It may be the consequence ofunfavourable economic circumstances, but also the result of managerial deficiencies of evenfraud.If insolvency is caused by the gross incompetence or the fraud of the debtor’s board ofdirectors, then the syndic judge, by means of the special mechanism created in the insolvencyproceedings, i.e. the joint responsibility action, may include the responsibility of the debtor’smanagers (if the debtor is a legal person) in covering the
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Pokora, Andrzej. "LIABILITY OF SPOUSES REMAINING IN THE SYSTEM OF JOINT PROPERTY FOR THE OBLIGATIONS OF ONE OF THEM AND ANTI-ENFORCEMENT ACTIONS AS A MEANS OF SUBSTANTIVE DEFENCE OF THE DEBTOR’S SPOUSE." Roczniki Administracji i Prawa 1, no. XX (2020): 147–263. http://dx.doi.org/10.5604/01.3001.0014.1440.

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The study concerns the scope of liability with the joint property for the obligations of one of the spouses and the issue of the defence of the debtor’s spouse by way of anti-enforcement actions. First, the matter of the property liability of the spouses for the obligations incurred by one of them when they remain in the matrimonial regime is discussed. Next, the issue of the joint property liability for the obligations due to the public law liabilities has been outlined. Further on, anti-enforcement actions as an expression of the substantive defence of the debtor’s spouse have been discussed
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Silalahi, Derisman, and Edison Hulu. "INDIKATOR KOLEKTIBILITAS KREDIT JOINT FINANCING MENGGUNAKAN OLS & LOGIT." Jurnal Ilmu Keuangan dan Perbankan (JIKA) 11, no. 1 (2021): 106–23. http://dx.doi.org/10.34010/jika.v11i1.5918.

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This study aims to determine indicators that have a significant effect on debtor collectability. The number of sample data used is 102 joint financing debtors whose loans were realized in 2019, which consists of two groups of 51 debtors that have current and non-current collectability. The analytical method used is the ordinary least square method and the logit regression method, where the combination of the two analytical methods being used at once was not yet found in previous studies. The analysis result using ordinary least squares shows three (3) significant indicators that affect collect
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Alfons, Maria. "Implementation of The Transfer of Home Ownership Credits Under The Law." Jurnal IUS Kajian Hukum dan Keadilan 12, no. 3 (2024): 636–49. https://doi.org/10.29303/ius.v12i3.1578.

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This study investigates the role of banks in Indonesia's national growth, namely through the allocation of credit for home ownership financing. It delineates the legal frameworks regulating mortgage agreements, underscoring the responsibilities of borrowers and the banks' rights to enforce collateral in instances of default. The study examines complications stemming from the assignment of mortgage liabilities to third parties, emphasizing the difficulties of legal acknowledgment and safeguarding for new debtors when the initial borrower neglects to notify the bank of these transfers. The study
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Dissertations / Theses on the topic "Debtor's liabilities"

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Ligan, Mahoutin. "La déclaration de créances et le nouveau droit des entreprises en difficulté : Approche comparative Droit français/Droit OHADA." Electronic Thesis or Diss., Toulon, 2020. http://www.theses.fr/2020TOUL0136.

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La déclaration de créance est une procédure obligatoire réservée à tous les créanciers d'un débiteur qui fait l'objet d'une procédure collective. Elle a principalement une finalité financière et à pour objectif la connaissance du passif du débiteur, et donc de mesurer son endettement au jour du jugement d'ouverture. Cela se justifie par le fait que le nouveau droit des entreprises en difficultés, contrairement à la faillite ancienne, instaure une soumission aux règles rigoureuses de la discipline collective à tous les créanciers de l'entreprise défaillante. Lesquelles règles limitent le pouvoi
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Гонгало, О. О. "Облік, аудит та аналіз в системі управління дебіторською заборгованістю та зобов’язаннями торгівельного підприємства (на прикладі ТОВ «Таврія В»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12390.

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У роботі розглянуто нормативно-правові особливості облікового забезпечення дебіторської заборгованості та зобов’язань підприємств. Проаналізовано діючу практику обліку та аудиту на ТОВ «Таврія В». Запропоновано напрямки удосконалення організації обліку шляхом доробки облікової політики підприємства; впровадження плану-графіку роботи з дебіторами; вдосконалення аналітичного обліку розрахунків з постачальниками та підрядниками шляхом впровадження низки облікових регістрів.<br>The current practice of accounting and audit at LTD «Tavria V» was analyzed. The directions of improvement of the orga
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Панова, О. С. "Облік, аналіз і аудит дебіторської заборгованості: сучасний стан та напрямки удосконалення (на прикладі тов «кліматспецсервіс»)". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7964.

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У роботі розглядаються теоретичні аспекти обліку дебіторської заборгованості: її сутність, класифікація, оцінка, визнання та регулювання в сучасних умовах. Проаналізовано дебіторську заборгованість у складі активів підприємства, її структуру, динаміку, якість та взаємозв’язок з ліквідністю підприємства. Запропоновано ввести по два субрахунки до рахунків 361 і 375; в договорах з покупцями передбачати суму індексації боргу; ввести журнал хронологічної реєстрації виписаних рахунків; створювати резерв сумнівних боргів по тих контрагентах, які мають прострочену дебіторську заборгованість.<br>The w
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Гузенко, Анна Миколаївна. "Особливості обліку і аналіз дебіторської заборгованості на ТОВ «Рассвет ЛТД»". Магістерська робота, 2019. https://dspace.znu.edu.ua/jspui/handle/12345/2728.

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Гузенко А. М. Особливості обліку і аналіз дебіторської заборгованості на ТОВ «Рассвет ЛТД» : кваліфікаційна робота магістра спеціальності 071 "Облік і оподаткування" / наук. керівник В. В. Сьомченко. Запоріжжя : ЗНУ, 2020. 107 с.<br>UA : Кваліфікаційнаробота: 107с., 4 рис., 28 табл., 4 додатки, 60 літературних джерел. Метою кваліфікаційної poбoти є виявлення передумов, теоретичне та практичне дослідження організації і методики обліку та аналізу розрахунків з дебіторами на сільськогосподарському підприємстві в сучасних умовах господарювання.Об’єктомдocлiджeнняє opгaнiзaцiя бухгaлтepcькoгo
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Araújo, Pedro Alexandre do Souto. "Exoneração do Passivo Restante Cessão do rendimento disponível e prazo." Master's thesis, 2019. http://hdl.handle.net/10316/90362.

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Dissertação de Mestrado em Ciências Jurídico-Forenses apresentada à Faculdade de Direito<br>O presente trabalho de investigação versa sobre dois pontos que subjazem ao instituto de exoneração do passivo restante. Por um lado, a cessão de rendimentos prevista no art.º 239 do CIRE, por outro, o prazo que é exigido por lei para que os devedores pessoas singulares se possam libertar das dívidas que se encontram pendentes, previsto no n.º 2 do referido artigo. No que toca à cessão de rendimentos, iremos tentar avaliar qual o montante que deve ser atribuído ao devedor durante a pendência do prazo d
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Books on the topic "Debtor's liabilities"

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Law, United States Congress House Committee on the Judiciary Subcommittee on Economic and Commercial. Dischargeability in bankruptcy of criminal fines, restitution, and related liabilities arising out of a debtor's operation of a motor vehicle while legally intoxicated: Hearing before the Subcommittee on Economic and Commercial Law of the Committee on the Judiciary, House of Representatives, One Hundred First Congress, second session, June 21, 1990. U.S. G.P.O., 1991.

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United States. Congress. House. Committee on the Judiciary. Subcommittee on Economic and Commercial Law. Dischargeability in bankruptcy of criminal fines, restitution, and related liabilities arising out of a debtor's operation of a motor vehicle while legally intoxicated: Hearing before the Subcommittee on Economic and Commercial Law of the Committee on the Judiciary, House of Representatives, One Hundred First Congress, second session, June 21, 1990. U.S. G.P.O., 1991.

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Afong, Anne. The Uniform Act on the Collective Proceeding for the Discharge of Liabilities: The prevention of company insolvency under the O.H.A.D.A. Uniform Act. [publisher not identified], 2012.

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Fadia, Vijay. Lawsuit and asset protection: Complete guide to protecting and insulating your hard-earned assets from lawsuits, judgment liabilities and IRS : for homeowners, businesmen, professionals ... Homestead Pub. Co., 1991.

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Fadia, Vijay. Lawsuit and asset protection: Complete guide to protecting and insulating your hard-earned assets from lawsuits, judgment liabilities, and IRS : for homeowners, businessmen, professionals ... Homestead Pub. Co., 1989.

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Charles, Proctor. Part C The Banker–Customer Relationship, 19 Electronic Funds Transfers. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780199685585.003.0019.

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There are various means of effecting a payment between a debtor and a creditor. This chapter focuses on payment by means of a transfer from the payee's account to an account of the creditor. It discusses electronic funds transfers systems; the legal nature of electronic funds transfers; the legal consequences of a payment by means of an electronic transfer; and liabilities to third parties.
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Weil, Kenneth C., and Hans Frankenthal. Resolving Your Client's Tax Liabilities: Tax Code and Bankruptcy Code Remedies. CCH Incorporated, 2002.

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Dennis, Faber, Vermunt Niels, Kilborn Jason, and Richter Tomáš, eds. Commencement of Insolvency Proceedings. Oxford University Press, 2012. http://dx.doi.org/10.1093/oso/9780199644223.001.0001.

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This is the first volume in the new Oxford International and Comparative Insolvency Law Series. The series will provide a comparative analysis of all important aspects of insolvency proceedings and domestic insolvency laws in the main economically developed and emerging countries, starting with the opening of proceedings. This volume addresses the commencement of insolvency proceedings over business debtors and the conditions in which they may arise. It explains the types of proceedings available and the participants involved. The book also analyses the effect of such action on the various pla
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Book chapters on the topic "Debtor's liabilities"

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Buchheit, Lee C., and Gulati Mitu. "Restructuring a Sovereign Debtor’s Contingent Liabilities." In Sovereign Financing and International Law. Oxford University Press, 2013. http://dx.doi.org/10.1093/acprof:oso/9780199674374.003.0013.

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"The Netherlands." In Rescue of Business in Europe. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198826521.003.0035.

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In the Netherlands, the current state of insolvency law impedes the resolution of financial distress of business debtors, regardless whether one tries to rescue the business through restructuring of assets or liabilities (a) or a sale of the business going concern (b). In practice, a restructuring of assets or liabilities of SME and large enterprises typically requires the cooperation and consent of the bank. Due to market concentration of the Dutch banks (ABN Amro, ING and Rabobank serve the vast majority of corporate clients in the Netherlands) and the lack of alternative finance and competi
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Clarke, Ian, Patrick Mackenzie, and Kai Zeng. "Future Deployment and Comparison to the Restructuring Plan." In Company Voluntary Arrangements. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192842886.003.0010.

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Abstract This chapter explicates CVA's future development and its comparison to the restructuring plans under Part 26A of the Companies Act 2006. Across Europe, debtors use numerous variety of structures such as bank loans and debt securities. The chapter primarily focuses on common financing, liability structures, CVA features, a case study, and the future deployment of processes in a restructuring context. The key differences between CVAs and restructuring plans are the eligibility of companies, people bound by the agreements, voting, class composition, fairness, and process. However, CVAs a
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Ian, Clarke. "10 Future Deployment and Comparison to the Restructuring Plan." In Company Voluntary Arrangements. Oxford University Press, 2022. http://dx.doi.org/10.1093/law-ocl/9780192842886.003.0010.

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This chapter explicates CVA's future development and its comparison to the restructuring plans under Part 26A of the Companies Act 2006. Across Europe, debtors use numerous variety of structures such as bank loans and debt securities. The chapter primarily focuses on common financing, liability structures, CVA features, a case study, and the future deployment of processes in a restructuring context. The key differences between CVAs and restructuring plans are the eligibility of companies, people bound by the agreements, voting, class composition, fairness, and process. However, CVAs are expect
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Ayliffe, James. "Disclaimer." In Transaction Avoidance in Insolvencies. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198793403.003.0009.

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The powers of liquidators and trustees in bankruptcy to disclaim onerous property may be categorized as avoidance powers, in that they enable a transaction that a debtor has entered into to be set aside. They are, however, unconventional avoidance powers in that they do not enable the augmentation of the assets available for creditors: rather they are aimed at the disposal of assets. Moreover, it is perhaps stretching the definition of the term ‘avoidance provision’ to include the right of disclaimer, which is an administrative provision in nature, aimed at enabling the office holder to comple
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Beatson, Jack, Andrew Burrows, and John Cartwright. "22. Assignment." In Anson's Law of Contract. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198829973.003.0022.

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This Chapter considers assignment, that is to say, the transfer of B’s contractual rights against A to C by means of an agreement between B (the assignor) and C (the assignee) irrespective of A’s (the debtor’s) consent. It examines the rules governing assignment and distinguishes it from several similar concepts: the negotiability of ‘negotiable instruments’, vicarious performance, novation, and the transfer of rights and liabilities by operation of law.
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Shin, Hyun Song. "Financial System." In Risk and Liquidity. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198847069.003.0006.

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In a financial system of interlocking balance sheets, the assets of creditors are the liabilities of debtors. A change in the value of underlying assets can ripple through the financial system through valuation changes on balance sheets. Tarski’s fixed point theorem guarantees the existence of consistent valuations. Under mild regularity conditions, there is a unique fixed point. Comparative statics analysis can be used to show how systemic risk propagates.
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Fehlberg, Belinda. "Introduction." In Sexually Transmitted Debt. Oxford University PressOxford, 1997. http://dx.doi.org/10.1093/oso/9780198264736.003.0001.

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Abstract In recent years of economic recession, the problems experienced by spouses and partners (‘sureties’) who provide third party loan security (‘security’) to creditors or lenders for the business liabilities of their other spouse or partner (the ‘debtor’) have received the increasing attention of judges, commentators and law reformers in the United Kingdom, Australia, and Canada.
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Sayer, P. "Liability of the Lender for Breaches of Contract and Misrepresentation by the Seller." In The Law of Consumer Credit and Hire. Oxford University PressOxford, 2009. http://dx.doi.org/10.1093/oso/9780199230365.003.0011.

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Abstract The Crowther Committee, in its report, recommended that a creditor whose relationship with a supplier of goods and services was that of a ‘connected lender’ should be answerable in damages to the borrower for any misrepresentations or breaches of contract committed by the supplier. This would be so even though the credit agreement between the lender and the borrower was a loan agreement. Section 75 of the Consumer Credit Act (CCA) 1974 creates a liability of a creditor to the debtor, in certain circumstances, for breaches of contract and misrepresentations committed by the supplier. A
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Miller, Gareth. "Bankruptcy." In The Family, Creditors, and Insolvency. Oxford University PressOxford, 2004. http://dx.doi.org/10.1093/oso/9780199269358.003.0006.

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Abstract In everyday language insolvency and bankruptcy may be used as interchangeable terms, but there is an important distinction to be drawn. Insolvency refers to a state of affairs in which an individual debtor is unable to discharge his financial obligations. This may be said to exist when his liabilities exceed his assets or when he is unable to discharge his obligations when they become due. Bankruptcy, on the other hand, is a legal status imposed by an order of the court. Insolvency will not necessarily lead to bankruptcy and there are other ways of dealing with the problems associated
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Conference papers on the topic "Debtor's liabilities"

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Дехканова, Жылдыз Ахматовна, and Нурсултан Исаевич Ширинбеков. "ROLE AND PLACE OF THE INSTITUTE OF LIABILITIES." In Перспективные прикладные исследования и инновации: сборник статей международной научной конференции (Санкт-Петербург, Июнь 2023). Crossref, 2023. http://dx.doi.org/10.58351/230622.2023.16.31.002.

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Научная статья информирует институт обязательства, который широко применяется. Институт обязательств относится к сфере права и юриспруденции и представляет собой систему правил и норм. Обязательство - это юридическое обвинение одного лица (кредитора) по обвинению в адрес другого лица (должник) наказания за действия, воздерживается от некторых действий или исключения того, что (например, уменьшение суммы денег). Выполнение обязательств гарантируется в договоре, в случае неисполнения, то вопросы рассматриваются в зале судных разбирательств. The scientific article informs the institution of commi
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Šaina, Rea. "Comparative Analysis of the Personal Bankruptcy Model and Their Effects in the Legal Orders in Slovenia and Croatia." In 37th Bled eConference. University of Maribor Press, 2024. http://dx.doi.org/10.18690/um.fov.4.2024.54.

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Personal bankruptcy is a procedure in which a natural person who is over-indebted or insolvent is helped by paying off the debts with his or her own assets. It is an institution that is changing and is increasingly being used by people in situations of over-indebtedness. In practice, it has become popular because debtors seek to obtain a discharge of their liabilities by concealing their assets, thereby failing to achieve the essential objective of personal insolvency - the equal and simultaneous repayment of creditors. The following analysis focuses on the differences and similarities between
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Manoleva Mitrovska, Danče. "НАПЛАТА ПОТРАЖИВАЊА БАНКЕ ПО ОСНОВУ УГОВОРА О КРЕДИТУ БАЗИРАН НА МЕНИЦИ И ИСПЛАТА ПОВЕРИЛАЦА У СТЕЧАЈУ ДУЖНИКА". У XV Majsko savetovanje: Sloboda pružanja usluga i pravna sigurnost. University of Kragujevac, Faculty of Law, 2019. http://dx.doi.org/10.46793/xvmajsko.185mm.

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Payment security upon the Loan Agreement has an important role in the execution of the liabilities which result from the Loan Agreement. Those age legal instruments which those legal instrument have undergone. The bill of exchange in the Macedonian low is an instrument of payment security which enhances the debtor ‘s liability and supports the creditor’s claim. The bill of exchange as an instrument of payment security has many advantages which make it special and which should bring to every creditor enhancement of the claim and increase the chances for collection.This is especially manifested
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Reports on the topic "Debtor's liabilities"

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Financial Stability Report - September 2015. Banco de la República, 2021. http://dx.doi.org/10.32468/rept-estab-fin.sem2.eng-2015.

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From this edition, the Financial Stability Report will have fewer pages with some changes in its structure. The purpose of this change is to present the most relevant facts of the financial system and their implications on the financial stability. This allows displaying the analysis more concisely and clearly, as it will focus on describing the evolution of the variables that have the greatest impact on the performance of the financial system, for estimating then the effect of a possible materialization of these risks on the financial health of the institutions. The changing dynamics of the ri
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