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Journal articles on the topic 'Debtor's liabilities'

Author: Grafiati

Published: 8 June 2024

Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Joyce, Joseph P. "Partners, not debtors: The external liabilities of emerging market economies." Journal of Economic Behavior & Organization 157 (January 2019): 320–37. http://dx.doi.org/10.1016/j.jebo.2017.12.002.

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12

Шевченко, Галина, and Galina Shevchenko. "Solidary Obligations in the Russian Civil Law." Journal of Russian Law 2, no. 2 (2014): 14–20. http://dx.doi.org/10.12737/2232.

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Comprehension’s of joint obligations problems and their types are considered in the article. Special attention is paid to joint obligations arising in case of joint damnification. The recourse liabilities and subrogation as ways of relationships between joint debtors after account with the creditor final settlement are analysed. The recourse liabilities are regarded as a types protective legal relations.

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13

Billy Jayando Parasian Sinaga and Dewa Gede Pradnya Yustiawan. "Analisis Yuridis Insolvency Test dalam Penyelesaian Kepailitan dan PKPU Ditinjau dari UU No 37 Tahun 2004." Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora 1, no. 4 (2024): 186–93. https://doi.org/10.62383/humif.v1i4.656.

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According to Law Number 37 of 2004 tates that bankruptcy is general confiscation of assets of bankrupt debtor. Those failure to pay debtors commonly beacause of a strain in company's financial condition. The purpose of imposition of bankruptcy is to protect both bankrupt debtor and creditors. In the development of bankruptcy in Indonesia, the regulation of Insolvency test in imposing companies bankruptcy, especially companies with legal status, has not been regulated in Law No. 37 of 2004. Insolvency is the failure to done a financial responsibility in the due date as is appropriate in a compa

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14

Gan, Peizhong, and Wengui Zhao. "On prosecution of civil liabilities of debtor’s senior managers in bankruptcy law." Frontiers of Law in China 4, no. 2 (2009): 217–35. http://dx.doi.org/10.1007/s11463-009-0013-4.

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15

Sonnekus, JC. "Aantekeninge: Borgstelling deur ’n skuldenaar vir eie skuld bly nietig ongeag vermeende skynverwekking en enkele ander aspekte van borgstelling." Tydskrif vir die Suid-Afrikaanse Reg 2022, no. 3 (2022): 536–50. http://dx.doi.org/10.47348/tsar/2022/i3a8.

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The deeply ingrained precedent used by many legal advisors to credit providers in South Africa in securing the claim of the latter to their debtors as legal persons with a surety agreement that binds the directors of the legal person as sureties and co-principal debtors, is of doubtful use. In reality, this agreement provides a false sense of security that does not merit the paper on which it is written. If the same legal subject is involved in both personae, a court cannot ignore the trite principle that a party cannot stand surety for itself. In the Radiant case, the original “business entit

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16

Lekso Todua, Lekso Todua. "Taxpayers' Rights and Their Protection Mechanisms." Economics 105, no. 4-5 (2022): 101–9. http://dx.doi.org/10.36962/ecs105/4-5/2022-101.

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The constitution is a main source of taxation law. Constitutional provisions determine financial-legal policy of the country, including tax policy regulation principles. In their turn, taxes are the important tools of financial-legal policy pursued by the state. Fulfillment of liabilities related to repayment of taxes by physical and legal entities established by the Constitution secures national budget formation at all levels. That is why the liability established by the Constitution is of special, public-law importance that is predetermined by a public-law nature of the governmental authorit

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17

DR, BHADRAPPA HARALAYYA. "WORKING CAPITAL MANAGEMENT AT TVS MOTORS BIDAR." Iconic Research And Engineering Journals 4, no. 12 (2021): 255–65. https://doi.org/10.5281/zenodo.5041231.

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The working capital management is concerned with the problems that arise in attempting to manage the current assets, the current liabilities and the interrelationship between them. The current assets are those assets which are in the ordinary course of the business can be converted in to cash within a year without undergoing a diminution in value. The current assets are cash in hand, cash at bank, sundry debtors, bills receivable, stock, prepaid expenses etc. The current liabilities are those liabilities which are paid in the ordinary course of the business within a year out of the current ass

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18

Suri, Noémi. "Hungarian Model of the Restructuring Process - National Report." Athens Journal of Law 10, no. 4 (2024): 603–12. http://dx.doi.org/10.30958/ajl.10-4-10.

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As a result of the transposition obligation in Article 34 of Directive (EU) 2019/ 1023 of the European Parliament and of the Council on restructuring frameworks and insolvency, Act LXIV of 2021 (hereinafter - referred to as the Restructuring Act) on restructuring and the amendment of certain acts with the purpose of legal harmonisation was promulgated on 3 June 2021, effective as of of 1 July 2022 for any legal persons struggling with financial difficulties not yet insolvent. The creation of a restructuring model prescribed by the EU directive was implemented by the Hungarian legislator throug

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19

Габов, Андрей, and Andrey Gabov. "Procedure for Exercising of Creditors’ Rights under Reorganization." Journal of Russian Law 4, no. 5 (2016): 0. http://dx.doi.org/10.12737/19090.

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Reorganization of a legal entity entails significant risks for different stakeholders. These risks lie in the fact that as a result of reorganization of a legal entity, the structure of its assets and liabilities may cease to exist, or can significantly change. First of all, these risks affect creditors’ interests. Because of such risks the law provides special rights to creditors during reorganization of a legal entity – the debtor in respect of the obligation. Article 60 of the Civil Code of the Russian Federation grants creditors the right to demand early performance of obligations, should

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20

Isanov, Kholmurod. "Force-Major Status in Tort Liabilities." International Journal of Social Science Research and Review 5, no. 4 (2022): 102–5. http://dx.doi.org/10.47814/ijssrr.v5i4.266.

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Any force majeure situation is manifested as a separate event or incident with its own characteristics, signs, and affects different legal relations to varying degrees. The essence of this effect is that a force majeure situation leads to a breach of obligations because of unforeseen and unpredictable, urgent and sudden, unforeseen external circumstances that do not depend on the will of the parties to the legal relationship and innocent damage to the debtor. This article analyzes the civil-legal features of the force majeure situation in tort obligations. The role of force majeure as a basis

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21

Rutkauskas, Aleksandras Vytautas, Viktorija Stasytytė, and Nijolė Maknickienė. "GOVERNMENT DEBT AS THE INTEGRAL PORTFOLIO OF ASSETS AND LIABILITIES GENERATED BY DEBT." Journal of Business Economics and Management 15, no. 1 (2013): 22–40. http://dx.doi.org/10.3846/16111699.2013.815129.

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The paper analyses the possibilities of optimal government (national) debt management, trying to maximize the made-up net value for the debtor with the help of funds borrowed by the government. The integral portfolio of debtor assets and debt service liabilities, based on the borrowed funds, is chosen as a solution for the above-described problem. In the paper, an asset is understood as a position of government expenditures, where funds borrowed by the government are used and create a quantifiable profit (value) or the measurable damage or loss is avoided if funds are borrowed. Actually, liabi

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22

Pratama, Nandi, and Mohamad Fajri Mekka Putra. "Juridical Analysis of PKPU Decision by The Court on Application for PKPU Revocation by The Debitor." Kosmik Hukum 23, no. 1 (2023): 14. http://dx.doi.org/10.30595/kosmikhukum.v23i1.16969.

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The purpose of this study is to find out how the judge's consideration in revoking the Delay of Debt Payment Obligation on the request of the debtor who has been determined to be Debt Payment Suspension, but there are findings of the calculation of the management team of Debt Payment Delay which states that the assets (Activa) of the debtor are still larger. of obligations (liabilites) so as to ask the Court to revoke the Suspension of Debt Payment Obligations. In addition, it is necessary to know how the legal impact that will be received by debtors and creditors on Decision Number: 53/Pdt.Su

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23

Stępińska, Joanna. "Consequences of Changes in Consumer Bankruptcy Regulations." Finanse i Prawo Finansowe 1, no. 37 (2023): 103–21. http://dx.doi.org/10.18778/2391-6478.1.37.06.

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The purpose of the article/hypothesis: The aim of the article is to review and present changes to the consumer bankruptcy law and the implications of these changes for individual debtors. Methodology: The study deals with the effects of bankruptcy proceedings against individual debtors who do not conduct business activity (remission of bankrupt's liabilities, or at least partial repayment of creditors by the debtors) together with the analysis of changes in the law. It will be used to verify the hypothesis that the liberalization of regulations has resulted in an increase in the number o

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24

Cajudo Orillaza, Faith. "Debtor’s and creditor’s stronghold: Bankruptcy chapter 7, 11 & 13." Westcliff International Journal of Applied Research 3, no. 1 (2019): 6–16. http://dx.doi.org/10.47670/wuwijar201931fco.

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Bankruptcy law is created to protect debtors from the hands of creditors. This law ensures creditors repay loans by engaging in a particular process. The United States Congress has enacted a decree governing bankruptcy in the form of the Bankruptcy Code. The different types of bankruptcy will be referred to in this article by their chapters: Chapter 7, 11 and 13 (Justia, 2019). This article will identify the differences between these three chapters, their objectives, as well as the advantages and repercussions of each. Further, the non-dischargeable debts, recommendable actions for the filers,

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25

Roche, Zach. "Life after debt: The governmentalities of debt relief." Irish Journal of Sociology 30, no. 1 (2021): 48–68. http://dx.doi.org/10.1177/07916035211053257.

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To avoid a ‘tsunami’ of repossessions in the years following the global financial crisis, Ireland reformed its system of debt relief in 2013. For the first time Ireland was to have a state-of-the-art system to help debtors discharge their unpayable liabilities, at odds with the punitive Victorian system of bankruptcy which preceded it. While these changes were touted as ground-breaking and innovative, I demonstrate through original qualitative research with debtors, and the Insolvency Service of Ireland's (ISI's) operators that little has changed. When disaster strikes and debtors fall behind

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26

Kukuła, Zygmunt. "Odpowiedzialność karna za przestępstwo faworyzowania wierzycieli, a jej wyłączenie przy spłacie wierzytelności uprzywilejowanych." Przegląd Prawa Egzekucyjnego 2022, no. 8 (2022): 5–30. http://dx.doi.org/10.62627/ppe.2022.029.

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The paper concerns a problem, which has not been discussed in the literature on the subject enough so far, that is practically related to the interpretation of art. 302 § 1 of the Criminal Code, its consequence being the limitation of the general rule of satisfying all creditors, guaranteed by solutions included in that regulation. A collision can be noted between the Criminal Code and regulations of other acts that limit the scope of the prohibition imposed with this penal regulation. Not enough attention has been paid to the necessity of taking into account regulations that impose on a debto

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27

Yashchenko, Kateryna. "ПЕРЕДАЧА АКТИВІВ ТА ЗОБОВ’ЯЗАНЬ ЯК ІНСТРУМЕНТ ВИВЕДЕННЯ НЕПЛАТОСПРОМОЖНОГО БАНКУ З РИНКУ". Visnyk of the Lviv University. Series Law, № 77 (12 грудня 2023): 126–34. http://dx.doi.org/10.30970/vla.2023.77.126.

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The article provides for an overview of the transfer of assets and liabilities as a bank failure management tool. The article describes the main prerequisites for the successful application of the tool such as well-defined powers of the resolution authorities to make transfers of assets and liabilities of the failed banks to solvent third parties and to make reverse transfers, requirements towards the acquiring institutions, and types of transactions depending on assets and liabilities that are being transferred. In cases where an acquiring institution receives more liabilities than would be p

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28

Pétervári, Kinga. "How to Keep a Promise: Laymen Answers to the Financial Crisis." Periodica Polytechnica Social and Management Sciences 26, no. 1 (2017): 49. http://dx.doi.org/10.3311/ppso.10427.

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This article is a case study, providing a possible interpretation of the current Hungarian financial-legal culture.How to apply those terms and conditions in long-term loan agreements in financial crisis, which are favourable or seemingly irrelevant in good times but turn out to be disadvantageous, sometimes even disastrous in bad times. How to calculate and allocate risks, what is acceptable and what is foreseeable to laymen? The focus here is on the laymen attitudes towards long-term contractual obligations and performances in the global financial crisis: whether debtors’ contractual obligat

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29

Rameshbhai, Ajmera Tushar. "An Empirical Study of Profitability And Liquidity in Selected Auto Two and Three Wheelers Companies in India." Journal La Bisecoman 3, no. 4 (2023): 151–57. http://dx.doi.org/10.37899/journallabisecoman.v3i4.778.

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The main purpose of any business organisation is profit maximisation and meets current liabilities within a year. Profit is a soul of any business organization and liquidity effectively helps to generate profit for the business. Profitability and liquidity are most important aspect for the organisation to fulfil their desired goal. In this empirical study attempt is made for identification of profitability and liquidity in auto two and three wheelers companies, which are listed on stock exchange. The time span of 2011-12 to 2018-19 should be considered for the study and randomly three companie

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30

Gavrilova, E. N. "MODERN TOOLS FOR MANAGING ACCOUNTS RECEIVABLE." Economic Science and Humanities 360, no. 1 (2022): 53–63. http://dx.doi.org/10.33979/2073-7424-2022-360-1-53-63.

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The relevance of the chosen research topic lies in the fact that the liquidity and solvency of the enterprise depends on the effectiveness of accounts receivable management. The most important role in the system of accounts receivable management is played by methods of controlling the repayment of existing liabilities by debtors and tools for managing accounts receivable. Rational management of accounts receivable opens up the possibilities of the enterprise in the field of investment attractiveness, which further contributes to the development of the enterprise and increases the level of comp

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31

علي, جابر محجوب, та طارق جمعة السيد راشد. "أثر جائحة فيروس كورونا المستجد على التزام المدين بالتنفيذ العيني لالتزاماته – دراسة تحليلية مقارنة في القانونين القطري والفرنسي". International Review of Law 9, № 4 (2021): 11–38. http://dx.doi.org/10.29117/irl.2020.0135.

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أدّت جائحة فيروس كورونا المستجد، وما تبعها من إجراءات الحد من انتشارها التي اتخذتها الحكومات، إلى إثارة التساؤل عما يمكن أن يقدمه القانون المدني من آليات لإقامة التوازن بين حق الدائن في اقتضاء التنفيذ العيني من جهة، وحق المدين؛ في ألا يجبَر على التنفيذ إذا صار مستحيلًا، أو أرهق إرهاقًا جسيمًا من جهة أخرى. ورغم ما يمكن أن تقدمه كل من نظريتي الظروف الطارئة والقوة القاهرة من حلول لهذه المشكلة، فإن الدراسة المتعمقة أثبتت أن نظرية الأجل يمكن أن تلعب دورًا لا يقل أهمية، بل إنها يمكن أن تقدم حلًا أفضل يكفل الإبقاء على العلاقة العقدية، ويحقق التوازن بين حقوق الدائن وحقوق المدين. ومن ثم جاءت هذه الدراس

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Kihara, Elias, and James Muturi. "Working Capital Management Practices on Profitability of Manufacturing Firms Listed in Nairobi Securities Exchange, Kenya." International Journal of Current Aspects in Finance, Banking and Accounting 5, no. 2 (2023): 71–90. http://dx.doi.org/10.35942/w7mt2g66.

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The major purpose for which any company is formed is to generate profits for the shareholders. Profits are meant to keep growing and not static if the business is to be sustainable. Profits refer to the gains used for the benefit of the business stakeholders and is generally calculated after a specified period of time, for example within a financial year. The profitability of a business can be described as the ratio that provides more information about the profit number benchmarked against a given point of reference like the investments or equity of a firm. Through the profitability, the compa

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Pramono, Heru. "Legal Protection For Creditors To Ensure The Fulfillment Of State-Owned Enterprises (Persero)’S Liabilities In The Indonesian Legal System." Prophetic Law Review 5, no. 2 (2023): 129–56. http://dx.doi.org/10.20885/plr.vol5.iss2.art1.

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The professional management of State-Owned Enterprise Ltd. (Persero) will increase profits from business operations, which will in-turn increase state income. On the other hand, the less professional management of State-Owned Enterprises will lead to a negative impact due to economic losses. To prevent disputes between debtors and creditors when the Limited Liability State-Owned Enterprises (Persero) 1 suffers losses, the state has regulated a resolution through a bankruptcy mechanism to protect the rights of creditors. However, as a matter of fact, there are numerous inconsistent judicial int

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34

Tomchuk, Olena. "ANALYTICAL PROVISION OF COMPUTATIONAL OPERATIONS AND DIRECTIONS FOR THEIR IMPROVEMENT." Green, Blue and Digital Economy Journal 4, no. 1 (2023): 82–98. http://dx.doi.org/10.30525/2661-5169/2023-1-8.

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The purpose of the article is the method of analysis of settlements with debtors and creditors and determination of directions for their improvement. Methodology. In the process of solving the tasks of scientific research, general and special methods of research were applied: descriptive-analytical method, systematic approach, method of analysis and synthesis, method of systematization, method of comparison, method of scientific generalization. Results. It has been proved that the anti-crisis management system should provide a proper approach to the enterprise's debts, for their effective mana

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35

Hans Sebastian Sejahtera Siahaan and Ramadhan Harahap. "ANALISA KINERJA KEUANGAN UNTUK KEPUTUSAN PEMBERIAN KREDIT PADA BANK MANDIRI KCP BELAWAN." JURNAL EKONOMI BISNIS DAN MANAJEMEN 2, no. 4 (2024): 110–19. http://dx.doi.org/10.59024/jise.v2i4.952.

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This research aims to determine the influence of Financial Performance Analysis on Credit Granting Decisions at Bank Mandiri KCP Belawan. This research uses a qualitative descriptive research method. Data collection techniques through observation, interviews and documentation. The results of this research are that the factors that can make a credit application accepted by the bank are (1) the debtor already has an official business license and NPWP, (2) the debtor must have 50% capital before applying for credit and the business is managed directly by the debtor himself. , (3) The debtor must

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Mamutse, Blanca. "Environmental liabilities in insolvency – an area ripe for reform?" International Journal of Law in the Built Environment 8, no. 3 (2016): 243–68. http://dx.doi.org/10.1108/ijlbe-06-2016-0007.

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Purpose The paper aims to examine the question whether legislative reform is the silver bullet for the problems generated by the failure of a company which is exposed to claims arising from the non-fulfilment of its environmental obligations. The limited capacity of the UK insolvency regime to facilitate the fulfilment of a debtor company’s environmental obligations is often illustrated with reference to some significant judicial decisions. However, no real picture has emerged of the frequency with which these issues arise, based on which firm proposals for reform could be advanced. This paper

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Zembrzuski, Tadeusz. "Przyłączenie się wierzyciela do egzekucji sądowej z nieruchomości." Przegląd Prawa Egzekucyjnego 2024, no. 1 (2024): 29–55. http://dx.doi.org/10.62627/ppe.2024.002.

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Filing for enforcement proceedings through a real estate attachment produces a two-factor procedural effect – it ties in with a need to summon the debtor to repay any liabilities voluntarily, and make a respective foreclosure entry in the land and title register. Real estate foreclosure shall extend to the property itself, as well as anything else considered mortgaged assets under provisions of substantive law. Regardless of its complex nature arising from the need to engage multiple entities, cumbersome practicalities, and time-consuming measures involving foreclosure itself, specification an

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Junanda, Lalu Riko, Lalu Zayen Cipta Karunia, and Ayudia Sokarina. "Acceleration of Settlement of Bank Assets and Liabilities in Liquidation by Liquidation Auditor." Ilmu Ekonomi Manajemen dan Akuntansi 6, no. 1 (2025): 151–63. https://doi.org/10.37012/ileka.v6i1.2674.

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Bank liquidation is an effort to fulfill all liabilities, both obligations and rights of a factor due to the revocation of a license and the dissolution of a legal entity from the bank. The scope of bank liquidation does not only mean the bank's license being revoked and the legal entity being dissolved, but also the treatment of all rights and obligations of the bank whose license has been revoked. It was recorded that as many as 10 Rural Credit Banks (BPR) in the first semester of 2024 had their business licenses revoked by the Financial Services Authority OJK. After their business licenses

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Bhatt, Dr Anil K., and Nirmala Shrotriya. "DOES WORKING CAPITAL HAS AN IMPACT ON PROFITABILITY OF INDIAN STEEL INDUSTRY." International Journal For Research In Business, Management And Accounting (ISSN: 2455-6114) 2, no. 3 (2021): 10–23. http://dx.doi.org/10.53555/bma.v2i3.1697.

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Working capital has a major role in day to day business activities. It is simply defined as the excess amount of current assets over current liabilities. Working capital also means the fund which is needed for the operations which are taken place in a firm every day. So working capital is considered as a fund which revolves all the time. This revolving fund consists of continues conversion of cash and raw materials in to inventory, then inventory to sales or debtors and this debtors into cash or investment. The existing Working capital in the company is also commonly known as Net Working Capit

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Nowacki, Artur. "Zajęcie rachunku bankowego a kredyt w rachunku." Przegląd Prawa Egzekucyjnego 2023, no. 12 (2023): 9–28. http://dx.doi.org/10.62627/ppe.2023.045.

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First of all, the article answers a question if in the case where a bank grants an overdraft that is used by an account holder, crediting or a transfer to an account leads to satisfying the liability of the bank with the credit repayment if the account has been seized. Secondly, the paper aims at determining consequences of a seizure if an account holder has not used a granted overdraft yet, in particular whether an overdraft drawdown liability is an object of seizure. The article supports the position that if there is debt due to an overdraft, the bank should not disclose such funds as money

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Er, Mevliyar. "The German consumer bankruptcy law and moral hazard – the case of indebted immigrants." Journal of Financial Regulation and Compliance 28, no. 2 (2019): 161–81. http://dx.doi.org/10.1108/jfrc-04-2018-0064.

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Purpose The purpose of this paper is to investigate to what extent the increased insolvency filings by migrants since the enactment of the consumer insolvency law in 1999 is associated with moral hazard. It describes the profile of migrant debtors and highlights the areas of moral hazard. This study aims to propose changes to the consumer bankruptcy system. Design/methodology/approach Empirical evidence for this work consists of primary data from 435 individuals mainly with immigration background, who were declared bankrupt by district courts (Amtsgericht). Both qualitative and quantitative re

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Lukasheva, O. L., N. E. Novikova, V. A. Melnikov, and A. A. Stepanov. "Developing the Efficient System of Organization Governance Based on Optimization of Its Counterpart Liabilities." Vestnik of the Plekhanov Russian University of Economics, no. 1 (February 14, 2022): 148–58. http://dx.doi.org/10.21686/2413-2829-2022-1-148-158.

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The efficiency of any organization work and its financial wellbeing depend mainly on policy of managing debt receivable and its results. It is explained by the fact that debtor liabilities form the current company assets by 30–40% on average. To provide liquidity and solvency organization top management shall not allow the excessive immobilization of own working capital and its freezing in the form of non-repaid counterpart liabilities. At the same time to minimize debt receivable in current condition of company functioning is not possible. The principle cause of debt receivable rise is high c

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Natig Mammadova, Nazrin. "THE SCOPE OF SURETY’S LIABILITY AND TYPES OF SURETYSHIP IN TERMS OF LIABILITY." SCIENTIFIC WORK 65, no. 04 (2021): 305–9. http://dx.doi.org/10.36719/2663-4619/65/305-309.

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Suretyship agreement is one of the ancient personal security devices known from Roman law. This agreement pursues the aim to protect property interests of the creditor. Nowadays, it is especially concluded between the parties in order to ensure the performance of the debt contracts. Taking into account the essence of suretyship contracts in practice, the legal consequences emerging from the default of the main debtor have to be enlightened. That is why, the scope and characteristics of the surety’s liability in respect of joint and subsidiary suretyship are researched in this article. It illus

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Zawadzka, Julita. "Glosa do uchwały Sądu Najwyższego z 20 kwietnia 2023 r., III CZP 122/22." Forum Prawnicze, no. 4(78) (August 31, 2023): 87–98. http://dx.doi.org/10.32082/fp.4(78).2023.1206.

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In its resolution of 20 April 2023, the Polish Supreme Court for the first time unequivocally ruled on the scope of the State Treasury"s succession in the case of entities struck off the National Court Register (NCR). The Supreme Court correctly determined that the State Treasury is the general legal successor of entities struck off the NCR and that this succession includes not only its assumption of the rights but also of the obligations of those entities, with the State Treasury"s liability for the liabilities acquired after the legal predecessor being limited to the property acquired after

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Munawarah, Munawarah, and Wenny Anggeresia Ginting. "Analisis Prediksi Kondisi Financial Distress Debitur Pasca Erupsi Gunung Sinabung." JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL 11, no. 1 (2019): 21. http://dx.doi.org/10.24114/jupiis.v11i1.12222.

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One of the factors causes financial distress is a natural disaster such as Eruption of Sinabung in Karo. By using the financial’s debtor performance (financial ratios), Bank officer has an analyzing system to detect the ability of the debtor to pay their liabilities. The aim of this research is to design prediction model and analyze whether Working Capital to Total Asset, Sales to total Asset, Total Debt to Total Asset, Total Debt to Total Equity, and Earning Before Interest and Taxes to Total Asset have significant influence to predict the financial distress or non financial distress of debto

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Wiszniowski, Edward. "Balance Sheet and Tax Aspects of Bank Debt Remission." Olsztyn Economic Journal 9, no. 2 (2014): 119–28. http://dx.doi.org/10.31648/oej.3169.

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Tax and balance sheet aspects of bank debt redemption. This paper is devoted to the redemption of bank liabilities, which constitutes one of the tools used by banks in the re-structuring of borrowers' debts. This is not an optimal form of shaping the relationship between the creditor and the debtor but under certain conditions, in the case of a partial redemption or redemption of a certain components of the debt, it may at least partially off-set the outstanding claims of the creditor. From the point of view of the banks, in the case of debt relief, tax laws should be considered restrictive as

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Hamman, W. D., I. J. Lambrechts, and F. J. Mostert. "Finansiële beoordeling van landboukoöperasies." South African Journal of Business Management 19, no. 1 (1988): 22–25. http://dx.doi.org/10.4102/sajbm.v19i1.966.

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This article covers a financial evaluation of 31 representative agricultural co-operatives. Although the ratio of the members' interest to the total assets remained reasonably constant during the study period, the share capital and reserves decreased relatively to the total assets. According to the financial evaluation, it is clear that there is a high gearing ratio, because about 75% of the total capital structure consists of loan capital. Although the asset structure showed no substantial change, the composition of current assets (which represented about 75% of the total assets) changed sign

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DVORNYK, Inna. "The methodological aspects of assessment of solvency and liquidity of agricultural enterprises." Economics. Finances. Law, no. 3 (March 20, 2020): 27–32. http://dx.doi.org/10.37634/efp.2020.3.6.

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In modern conditions, the search for opportunities to strengthen the financial position and increase financial stability becomes a priority task of business entities, which is solved by means of a comprehensive systematic analysis of the enterprise. The purpose of the paper is to analyze the existing methodological approaches to assess the liquidity and solvency of an agricultural enterprise and to determine the directions of their improvement. Solvency is the presence in the enterprise of funds for repayment by them in due time and in full of their debt obligations arising from credit and oth

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Wadesango, Ongayi, Victor Jones, Lovemore Sitsha, and Newman Wadesango. "The Impact of Covid-19 Lockdown on Working Capital Management and Profitability of Firms: A Case Study of Lesley Bakers PVT LTD." International Journal of Economics and Financial Issues 12, no. 5 (2022): 78–85. http://dx.doi.org/10.32479/ijefi.13302.

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This research study was carried out to analyse the impact of Covid-19 Lockdown towards working capital management and profitability of companies. The main complications faced were loss of market whilst operational costs remained on the same level. Enforcement of lockdown regulations such as curfews and intercity travel bans posed a threat in profit statuses of many firms. A challenge also faced was reduction of workforce to meet World Health Organisation requirements of social distancing and health safety protocols. The researchers applied quantitate descriptive research design to gather data

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S. Birih, Andreas Sugara. "PERJANJIAN ALIH DEBITUR YANG DIBUAT DIBAWAH TANGAN BERDASARKAN KETENTUAN PASAL 37 PERATURAN PEMERINTAH NOMOR 24 TAHUN 1997 TENTANG PENDAFTARAN TANAH." JURISDICTIE 9, no. 1 (2018): 109. http://dx.doi.org/10.18860/j.v9i1.5023.

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This research aims to review and analyze the implication of over credit agreement made personally in the perspective of Government Regulation Section 37 Number 24 Year 1997 regarding Land Registration. This is a juridical normative using legislation and conceptual approaches. Legislation approach is used to analyze problem and relate it with the regulation of over credit. by relating to the provisions of the laws and regulations relating to the implementation of agreement for the transfer of debtor liabilities. Conceptual approach is used to review over credit agreement as a habitual concept i

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