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Bankruptcy, imminent bankruptcy and coverage gap
Škopek, Josef ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
Bankruptcy, imminent bankruptcy and coverage gap Abstract In the presented diploma thesis, I deal with the main institutions of insolvency law, which are bankruptcy and imminent bankruptcy. There are two forms or reasons for bankruptcy, namely insolvency or over-indebtedness. I tried to explain the imminent bankruptcy on the basis of a brief legal provision with the help of the literature I used. In my thesis, I emphasize the legislator's efforts regarding the newly adopted legislation for the benefit of active and honest potential debtors. I mentioned the newly adopted norm of the preventive restructuring act. The above forms of bankruptcy can be detected by bankruptcy tests. In the case of insolvency, it is a liquidity test, and in the case of over-indebtedness, a balance sheet test. Insolvency and over-indebtedness have a common condition in the form of at least two known creditors of the debtor. In other aspects, it differs in persons, where over-indebtedness is determined only in the case of an entrepreneur. Another difference is the different inclusion of payable or non-payable liabilities when determining bankruptcy. In my thesis, I present ways of solving bankruptcy, which are either liquidation or rehabilitation. The first-mentioned way is represented by a bankruptcy declaration, and the...
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