проф. д-р Валери Димитров – главен редактор
проф. д.ю.н. Ангел Калайджиев
проф. д-р Дарина Зиновиева
проф. д-р Габриела Белова
доц. д-р Константин Танев – научен секретар
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Prof. Dr. Valeri Dimitrov
Prof. Dr. Sc. Angel Kalajdziev
Prof. Dr. Darina Zinovieva
Prof. Dr. Gabriela Belova
Assoc. Prof. Dr. Konstantin Tanev

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Assoc. Prof. Dr. Valchin Daskalov
Assoc. Prof. Dr. Diana Marinova Marinova
Prof. Dr. Rumen Iliev Markov
Prof. Dr. Josep María De Dios Marcer
Prof. Dr. Sc. Mihal Sckrejpek
Prof. Dr. Philip Thomas

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Предпечатна подготовка е изпълнена от: Издателски комплекс – УНСС
Печат: Издателски комплекс – УНСС
Ликвидация на търговски дружества (Част II)
година 2020
Брой 1

Ликвидация на търговски дружества (Част II)

Liquidation of Companies (Part II)


The article gives a thorough description of the institution, the definition and the procedure of Liquidation of Companies as regulated under the Commercial act and some other special legislation. The regime sets the compulsory and the voluntary kind of liquidation. Starting from the nature of the liquidation the analysis comes to the conclusion for its sharp distinction from the insolvency and bankruptcy procedure, while presumes liquidity and capacity to act of the company unlike the second. The survey pays attention to its beginning and consequences, the liquidator (nomination, dismissal, and legal status). Then it follows the details of the Liquidation procedure and the respective normative requirement for accounting. balance and the rights of the creditors and the shareholders about the liquidation share. Finally, the analysis tackles some special issues like companies' transformation and insolvency in their relation to the liquidation.

Ключови думи

Accounting, balance, Insolvency, companies, Liquidation, Liquidation Share, Liquidator
Свалете A. Kalaidjiev 1(9)2020_BIZNES.I.PRAVO_2020.pdf


ISSN (print): 2603-3437
ISSN (online): 2603-3445