Două noţiuni conflictuale: status quo-ul şi dinamica activelor în insolvenţă

Prof. univ. dr. Radu BUFAN

Av. dr. Andreea DELI

ABSTRACT

After the opening of the insolvency proceedings, the assets in the debtor’s estate provide a static image of what can be understood as the "active side". However, the legal rules applicable to these assets in insolvency must retrieve from the substantive law rules those which are compatible with the dynamics under which the insolvency proceedings are conducted. The book records which reflect such assets may raise questions as to whether they do belong to the debtor’s estate or whether they can be subject to sale, if any, and how. This study is intended to look into the issues that come along with the treatment of certain assets in insolvency, with a focus on their characteristics by reference to the reference milestones of the proceedings, the consequences produced and the potential solutions

Keywords: inventory, accounting records in insolvency, unnamed...