Procedura insolvenţei. Evaluarea bunurilor debitoarei în procedura insolvenţei. Data la care trebuie raportată această evaluare

DREPTUL AFACERILOR/ASPECTE DE DREPT PROCESUAL

Rezumat

The purpose of valuing the debtor's assets is related to the need to provide the practitioner, the debtor and its creditors with a real economic picture of the company's financial situation, so that it can be determined whether there are real chances of reorganizing its activity or the only solution to cover the registered liability is to liquidate its property. The legislator refers to the value of the guarantee from the date of adoption of the measure - whether it is the entry in the final list of secured claims, or whether it is the removal of the suspension - the reference of the valuation to a previous date, which no longer reflects reality, is inconsistent with the purpose of those measures . The valuation process is concrete, involving the valuer's visualization of the valued property, by observing its condition and possible deficiencies, by identifying its location and the conditions in which it is kept and operated, its functionality and other economic and legal characteristics - which, together, related to the market for such a good - make it more attractive or harder to sell.

The above reasoning applies equally to the valuation of movable and immovable property, as well as to receivables, because even concerning the chances to recover the receivables, the valuation date is particularly important, from the date of opening the procedure until the valuation of receivables, there is a risk that some receivables expire or the chances to recover them decrease significantly, as is, for example, the case of unsecured receivables held against debtors who have meanwhile also entered into insolvency.