DETERMINATION OF RECEIVABLES IN BANKRUPTCY PROCEEDINGS
Journal Title: Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie - Year 2013, Vol 14, Issue 2
Abstract
This article describes the determination of claims in the Czech Republic, which includes in particular the Civil Code and the Commercial Code. The article shows current receivables, their division, calculating charges. The amount due to the creditor's right to payment from the debtor (ie the amount that someone owes me). About the legal issues in the Czech Republic describe Chapters 1 and 2, the distal part of the article describes the problem of assessing claims. The methods can be divided for methods for determining the value of receivables to distinguish seven groups. It is a multi-criteria method discount, valuable method of risk assessment method, classification method, the total nominal value of with all accessories, method of disposal, the method comprising receipts and other economic aspects, and a combination of methods. In this article are described in the framework of the Law on insolvency. According to the law distinguish between claims due to property that occurred after the commencement of bankruptcy proceedings, claims against the estate, which was created after the decision of the bankruptcy and receivables comparable to the receivables against the estate.
Authors and Affiliations
Jan Novotný, Mariola Krakowczyková
Keywords
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