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  1. FINANCE · BUSINESS AND COMPETITION|accounting

    #619873

    IATE #1118274
    dócmhainneacht theicniúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    technische Insolvenz
    de
    technical insolvency | temporary insolvency
    en
    Definition situation in which an individual or organisation is no longer able to meet its financial obligations Reference "Council-EN, based on Rivera, J., 'Insolvency Laws', LegalMatch, https://www.legalmatch.com/law-library/article/insolvency-laws.html [18.8.2017]"
    Comment "Some sources consider 'technical insolvency' to be synonymous with 'balance sheet insolvency' [ IATE:3527972 ]. 1 Although they are closely linked, the latter corresponds only to a situation in which liabilities exceed assets, while the former includes the idea of being unable to meet a financial obligation. 2 Technical insolvency is also closely linked to cash-flow insolvency, which is when financial obligations cannot be met due to a lack of liquidity.3 1 See, for example, BCIA Recovery & Turnaround Ltd. > What is insolvency?, 19.12.2014, http://www.recoveryandturnaround.co.uk/news/what-is-insolvency/ [18.8.2017]2 See, for example, Gill, J., Business Law for the Entrepreneur, Arima Publishing, 2005, p. 263, https://books.google.be/books?id=ogIPfydPDGEC&pg=PA263&lpg=PA263&dq=%22technically+insolvent%22&source=bl&ots=p4xzgfJcmp&sig=N7pAfd7ALJuTxmwQcuzyJR3IxDM&hl=en&sa=X&ved=0ahUKEwiC0tGD5ODVAhXDLlAKHblrCQw4ChDoAQhIMAk#v=onepage&q=%22technically%20insolvent%22&f=false [18.8.2017] 3 See BCIA Recovery & Turnaround Ltd. > What is insolvency?, 19.12.2014, http://www.recoveryandturnaround.co.uk/news/what-is-insolvency/ [18.8.2017]"
    insolvabilité technique
    fr
    Definition situation d'une entreprise dont le passif dépasse la valeur de réalisation de ses éléments d'actif ou qui n'est pas en mesure de payer ses dettes à échéance Reference "Conseil FR, d'après Fusions — Lignes directrices pour l'application de la loi, publication du Bureau de la concurrence du Canada (6.10.2011), http://www.bureaudelaconcurrence.gc.ca/eic/site/cb-bc.nsf/fra/03420.html [17.8.2017]"
    Comment L’insolvabilité technique est un état temporaire. Elle peut être une gêne de liquidités ou le début de véritables difficultés structurelles.