-
1. Clarify the preferential claims and ordinary claims that can be used, 200-150 = 50 (the remaining 500,000 yuan of the property mortgaged to Bank A after the auction) 100-130 = -300,000 yuan (the remaining 300,000 yuan of the claims of Bank B will be converted into ordinary claims).
2. The calculation process of the total amount of residual property: 500-200-100 + 50 = 250 250 + 100 + 30 + 70 = 450 There is only 4.5 million left for distribution by ordinary creditors.
3. Calculation process of ordinary creditor's rights: 30 + 100 + 200 + 300 + 250 + 50 + 20 = 950
4. In accordance with Article 113 of the Bankruptcy Law, (1) bankruptcy expenses 20 (2) employee wages and insurance 50 (3) arrears of state taxes 250 (4) other creditor's rights.
Hope it helps.
-
The bankruptcy estate of enterprise A = 100 + 500 + 70 + 30 = 7 million yuan.
Enterprise A's creditor's rights are declared 1.5 million yuan in Bank A (preferential creditor's rights), 1.3 million yuan in Bank B (including 1 million preferential claims and 300,000 ordinary creditor's rights), 1 million yuan for enterprise B, 2 million yuan for enterprise C, 3 million yuan for enterprise D, 2.5 million yuan in taxes, 500,000 yuan in wages and social security, and 200,000 yuan in bankruptcy expenses.
Distribution of the bankruptcy estate.
First of all, 1, pay off the bankruptcy expenses of 200,000 yuan. The remaining bankruptcy estate is 6.8 million.
Second, the distribution of preferential creditor's rights: 1.5 million yuan for Bank A and 1 million yuan for Bank B. The remaining bankruptcy estate is 4.3 million.
Secondly, allocate 500,000 wages and social security for employees. The remaining bankruptcy estate is 3.8 million.
3. Distribute 2.5 million taxes. The remaining bankruptcy estate is 1.3 million.
Finally, 4. Distribute 6.3 million ordinary claims. Because the bankruptcy estate is insufficient, the pro-rata liquidation rate is 130 630=.
Bank B 10,000, Enterprise B 10,000, Enterprise C 10,000, Enterprise D 10,000.
-
Legal analysis: According to Article 113 of the Enterprise Bankruptcy Law of the People's Republic of China, the order of repayment of the bankruptcy estate of an enterprise is as follows:
1. After giving priority to the repayment of bankruptcy expenses and common debts;
2. The wages and medical treatment, disability allowance and bereavement expenses owed by the bankrupt person to the employees, the basic endowment insurance and basic medical insurance expenses that should be transferred to the personal accounts of the employees, and the compensation that shall be paid to the employees according to laws and administrative regulations;
3. The social insurance premiums and taxes owed by the bankrupt person other than those specified in the preceding paragraph;
4. Ordinary bankruptcy creditor's rights.
If the bankruptcy estate is insufficient to pay off the repayment claims of the same order, it shall be distributed proportionately.
The salaries of directors, supervisors and senior managers of a bankrupt enterprise shall be calculated on the basis of the average wages of the employees of the enterprise.
Legal basis: Enterprise Bankruptcy Law of the People's Republic of China Article 113 The bankruptcy estate shall be repaid in the following order after giving priority to the repayment of bankruptcy expenses and common debts:
1) The wages and medical treatment, disability allowance and bereavement expenses owed by the bankrupt person to the employees, the basic endowment insurance and basic medical insurance expenses that shall be transferred to the personal accounts of the employees, and the compensation that shall be paid to the employees according to laws and administrative regulations;
2) the social insurance premiums owed by the bankrupt person other than those provided for in the preceding paragraph and the taxes owed by the bankrupt person;
3) Ordinary bankruptcy creditor's rights.
If the bankruptcy estate is insufficient to satisfy the claims in the same order, it shall be distributed proportionately.
The salaries of directors, supervisors and senior managers of a bankrupt enterprise shall be calculated on the basis of the average wages of the employees of the enterprise.
-
The bankruptcy estate should give priority to the settlement of bankruptcy expenses and common debts. Then, the bankruptcy estate will be used to repay the wages owed by the bankrupt person to the employees, medical treatment, disability allowance, and bereavement expenses, and the basic endowment insurance and basic medical insurance expenses that should be transferred to the personal accounts of the employees, as well as the compensation that should be paid to the employees according to laws and administrative regulations, and the social insurance premiums owed by the bankrupt person and the taxes owed by the bankrupt person. Finally, the ordinary bankruptcy claims are settled.
-
How to deal with debts after bankruptcy According to the law, after the termination of the company, it shall enter the liquidation procedure in accordance with the provisions of the Civil Code (in force) and the Company Law, establish a liquidation organization, and liquidate the creditor's rights and debts.
-
If the company goes bankrupt, the bankruptcy estate shall pay off the bankruptcy expenses and common debts in the following order after giving priority to the repayment of bankruptcy expenses and common debts: (1) the wages and medical treatment, disability allowance and bereavement expenses owed by the bankrupt person to the employees, the basic endowment insurance and basic medical insurance expenses that should be transferred to the personal accounts of the employees, and the compensation that shall be paid to the employees according to laws and administrative regulations; 2) the social insurance premiums owed by the bankrupt person other than those provided for in the preceding paragraph and the taxes owed by the bankrupt person; 3) Ordinary bankruptcy creditor's rights. The bankruptcy estate is insufficient.
-
The shareholders' meeting makes a resolution to dissolve the company;
A liquidation team will be established within 15 days to start liquidation;
The liquidation group shall notify the creditors within 10 days from the date of establishment.
-
After the people's court declares the enterprise bankrupt in accordance with the law, it shall establish a liquidation group composed of the competent department of the enterprise and the financial department within 15 days to liquidate the bankrupt enterprise. The bankruptcy estate shall be composed of all the property managed by the bankrupt enterprise at the time of the declaration of bankruptcy, the property and other property acquired after the declaration of bankruptcy and before the end of the bankruptcy procedure, and shall be paid off in the following order:
1) Wages and labor insurance premiums owed by the bankrupt enterprise to employees (currently including other expenses payable to employees as stipulated by laws and regulations);
2) taxes owed by the bankrupt enterprise;
3) Bankruptcy creditor's rights. If the bankruptcy estate is insufficient to satisfy the claims in the same order, it shall be distributed proportionately. After the bankruptcy distribution of the enterprise is completed, the liquidation group shall apply to the court to terminate the bankruptcy procedure and go through the cancellation of registration with the registration authority.
The unpaid creditor's rights will not be repaid, but if it is found that the bankrupt enterprise has hidden assets that have been invalidated within one year after the conclusion of the bankruptcy proceedings, the people's court may still recover them and distribute them to the creditors.
-
After the company applies for bankruptcy liquidation, the debts previously repaid by the company cannot be recovered. However, the property was transferred free of charge one year before the application for bankruptcy liquidation; In the case of an obviously unreasonable transaction, an application may be made to the people's court for revocation.
Enterprise Bankruptcy Law of the People's Republic of China
Article 31 Within one year before the people's court accepts the bankruptcy application, the manager has the right to request the people's court to revoke the following acts involving the debtor's property:
1) Transferring property without compensation;
2) Conducting transactions at obviously unreasonable prices;
3) providing property security for debts that are not secured by property;
4) Paying off undue debts in advance;
5) Waiver of creditor's rights.
1. How to carry out the bankruptcy liquidation of the company.
1) Declaration of bankruptcy.
The declaration of bankruptcy shall be served on the debtor and the administrator within five days from the date of the people's court's ruling, and the known creditors shall be notified and announced within 10 days from the date of the ruling.
2) The plan for the sale of the bankruptcy estate.
The plan for the conversion of the bankruptcy estate shall be drawn up by the administrator and submitted to the creditors' meeting for discussion and approval.
3) Change. The administrator shall sell the bankruptcy property through auction in accordance with the bankruptcy property conversion plan approved by the creditors' conference or ruled by the people's court. Unless otherwise resolved by the creditors' conference.
4) Liquidation. The bankruptcy estate shall be repaid in the following order, and if the bankruptcy estate is insufficient to pay off the repayment claims in the same order, it shall be distributed proportionally.
1. Bankruptcy expenses and common debts;
2. The wages and medical treatment, disability allowance and bereavement expenses owed by the bankrupt person to the employees, the basic endowment insurance and basic medical insurance expenses that shall be transferred to the personal accounts of the employees, and the compensation that shall be paid to the employees according to the laws and administrative regulations. The salaries of directors, supervisors and senior managers of a bankrupt enterprise shall be calculated on the basis of the average wages of the employees of the enterprise.
3. The social insurance premiums and taxes owed by the bankrupt person other than those specified in the preceding paragraph;
4. Ordinary bankruptcy creditor's rights.
v) Termination. After the company has no property to distribute or the final distribution is completed, the administrator shall apply to the people's court for a ruling to terminate the bankruptcy proceedings. Where the people's court rules to terminate the bankruptcy proceedings, it shall make a public announcement.
Within 10 days from the date of the conclusion of the bankruptcy proceedings, the administrator shall apply for cancellation of registration with the original registration authority of the bankrupt person with the ruling of the people's court to terminate the bankruptcy proceedings.
Yes. A is a general partnership. Therefore, according to Article 38 of the Partnership Enterprise Law, if a loss occurs during the period of partnership operation, a partnership enterprise shall first pay off its debts with all its assets. >>>More
Summary. Hello, economic law topics sent out to take a look and do your best. >>>More
Economic law is a legal department that carries out an all-round, systematic, comprehensive, and comprehensive adjustment of the relations of the socialist market economy. At the present stage, it mainly readjusts the economic management relations in which various organizations are the basic subjects in the process of social production and reproduction, and the relations of operational coordination within a certain scope. >>>More
Legal analysis: The subjects of economic law are: market entities (such as operators), economic and administrative subjects (such as local **) and social intermediate subjects (such as market intermediaries) or production subjects (such as producers), exchange subjects (such as operators), distribution subjects (such as ** institutions) and consumer subjects (such as consumers) and so on. >>>More
Legitimate; Illegal; If the manager is the legal representative, there is a problem with the manager; Cannot be withdrawn; Company A's claim is not established, Company B's claim is established, and Company C's claim cannot be established.