Question 2: What is insolvency? An important indicator of insolvency is the ratio of reserves to output and debt. Asset-liability ratio = liabilities/assets. When this index is greater than 100%, it means insolvency. So, you're not talking about insolvency.
Question 3: What do you mean by insolvency? All assets are not enough to pay off debts.
Question 4: What is insolvency? For example, a state-owned enterprise suffered serious losses due to poor management. Confirm that the existing assets of the enterprise are100,000 yuan and the liabilities are120,000 yuan, that is, the assets are insolvent. However, if the due debt is 8 million yuan, it means that although the enterprise is insolvent, the existing assets are enough to pay off its due debt of 8 million yuan, which does not reach the bankruptcy limit stipulated by law.
Question 5: What is insolvency? Take Germany as an example, where legislators, judges and scholars have conducted in-depth discussions and analysis on the definition of bankruptcy. According to the current consensus, insolvency should be determined by a special statement different from the general balance sheet, that is, insolvency statement (debt exceeds statement). When setting up this statement and evaluating the company's assets, it is necessary to predict and consider the company's going concern. When the forecast of the company's going concern is optimistic, measure the value of the company's assets according to the going concern value; If the company's forecast of going concern is pessimistic, the value of the company's assets can only be measured according to the liquidation value (generally lower than the book value of the assets). However, when the company is optimistic about the forecast of going concern, if the balance sheet established according to the value of going concern shows that the assets of the company still cannot cover all the debts of the company, the company will still reach the bankruptcy limit. In this case, for shareholders who abide by the principle of good faith, if they really want to continue to operate the company, they should inject new capital into the company by increasing the registered capital, or find new shareholders to invite them to join the company, thus bringing new capital to the company. Otherwise, we will face the bankruptcy of the company. From the perspective of weighing the interests of the company's creditors and the whole social and economic risks, it is not harsh and unfair for shareholders caught in this state. From the above analysis, it can be seen that insolvency, as the standard of bankruptcy boundary in German law, not only considers the simple accounting book value, but also considers many factors such as the company's going concern. From this perspective, it is absolutely scientific to regard insolvency as the bankruptcy boundary standard. 4. Another main reason why some domestic scholars object to insolvency as the bankruptcy boundary is that China's state-owned enterprises have always had less working capital, especially the enterprises established under the "lending" system in the past mainly relied on bank loans to maintain their operations. Adopting this standard will lead to the bankruptcy of many state-owned enterprises. It is necessary and necessary to protect state-owned enterprises, but the way of protection should conform to the laws of market economy, otherwise it will only bring greater losses to state-owned assets in the end. 1993 after the promulgation of the company law, under the guidance of the reform goal of establishing a socialist market economic system, China began to implement a modern company system for the operation of state-owned enterprises, and strived to establish a modern enterprise system in line with international rules in order to enhance the viability and competitiveness of state-owned enterprises. According to the laws of market economy and the requirements of modern enterprise system, the shareholders of a company should withdraw the necessary surplus reserve and public welfare fund from the company's profits every year and leave them for the company's own use to realize the accumulation of company capital. For state-owned enterprises with little self-owned funds, the central government or local governments, as shareholders' representatives, should improve the company's financial situation by retaining profits or directly increasing registered capital. For state-owned enterprises that are insolvent for a long time and mainly rely on bank loans for survival, * * * should be solved as soon as possible through mergers, restructuring or increasing registered capital. In the hopeless situation, bankruptcy as soon as possible should be the most rational choice. Otherwise, delay will only lead to more loss of state-owned assets. Therefore, no matter how to treat state-owned enterprises or private enterprises, we should proceed from the overall situation of establishing a modern market economy, face and deal with problems scientifically and rationally according to the laws of market economy, and finally realize the prosperity of China enterprises and the prosperity of the national economy. 5. Article 2 of China's new Bankruptcy Law does not regard insolvency as the bankruptcy boundary alone, but stipulates that another condition should be met at the same time, that is, the debts due cannot be paid off. According to this standard, when the company is insolvent, as long as the company can pay off the due corporate debts through loans, the company does not have to go bankrupt. In practice, this is likely to lead many companies to pay off their debts due by robbing Peter to pay Paul, thus avoiding bankruptcy. Generally speaking, it is difficult for a third person who is an outsider to know the real financial situation of the company. In this way, it will be easy to see that the black hole of insolvent enterprises is getting bigger and bigger, and outsiders of the company are completely unaware of it. In the end, when one day the capital chain breaks and the loss explodes, it will probably have great destructive power to the social and economic development. The Delong case in China's securities industry a few years ago is a vivid example. To sum up, this paper holds that it is necessary and necessary to regard insolvency as the bankruptcy boundary of enterprise legal person in both theoretical and practical sense, and China's bankruptcy law also needs to be improved at this point. Comparison between bankruptcy and inability to pay>
Question 6: Insolvency in the Enterprise Bankruptcy Law refers to the part where the total debt of an enterprise exceeds its total market value, so that it is not enough to pay off the financial situation of creditors. The focus is on the proportional relationship between assets and debts and the risks arising therefrom. Its repayment ability is limited to actual property, regardless of other repayment abilities such as credit and ability. Calculate the amount of debt, whether it is due or not, and include it in the total.
Question 7: Personal assets are insolvent, and all the answers I give you are my own. You'd better ask a lawyer. Sometimes you don't have to file for bankruptcy.
Question 8: Bankrupt assets = liabilities+owners' equity
For example, assets 1000 yuan, liabilities 1200 yuan, and owners' equity 200 yuan.
Because owner's equity refers to paid-in capital+capital reserve+surplus reserve+undistributed profit,
The paid-in capital must be positive, but this will happen if the annual loss is serious and the undistributed profit is seriously negative. For example, if the paid-in capital is 65,438+000 yuan, and -300 yuan is not allocated, the owner's equity will become -200.
Question 9: How is insolvency reflected in the balance sheet? In fact, the owner's equity is negative. Strictly speaking, the undistributed profit column is negative, and its absolute value is greater than the paid-in capital. At this time, assets are less than liabilities, which is usually called insolvency.
Question 10: What do you mean by insolvency? Hello, classmate, I'm glad to answer your question!
Insolvency refers to the inability of a company to fulfill its debt obligations to another enterprise or institution.
The qualification examination for futures practitioners is an introductory examination for futures practitioners and a national qualification examination. The examination is supervised and guided by China Securities Regulatory Commission, sponsored by China Futures Association and specifically undertaken by ATA Company. The purpose of the futures qualification examination. The qualification examination for futures practitioners is to enable relevant domestic personnel to better grasp the basic concepts, principles and knowledge of the futures market, be familiar with the general laws of the development of the futures market, the principles of the futures market and its operation process, and understand the basic business of the futures market, the basic methods and procedures of participating in futures trading, and the strategies and skills of futures trading; Through the study of futures law and supervision system, they can better understand and master the basic legal knowledge, main legal system and supervision system of futures market, enhance their legal concept, law-abiding awareness and self-discipline awareness, and thus improve their professional level. According to the Measures for the Administration of Futures Practitioners, China Futures Association is responsible for organizing the qualification examination.
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