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İflasın ertelenmesi, borca batık durumda bulunan, şirket tarafından sunulan somut öngörüler içeren, ciddi ve inandırıcı bir iyileştirme projesi çerçevesinde bu durumdan kurtulması kuvvetle muhtemel bulunan kooperatiflerle sermaye şirketleri için öngörülmüş bir hukuki korunma yoludur. Borca batıklık ise şirket aktifleri -yıllık bilançoda olduğu gibi defter değerleriyle değil- fakat gerçek (olası satış değerleri) değerleriyle değerlemeye tabi tutulsalar bile alacaklıların, alacaklarını alamamaları, yani şirketin borç ve taahhütlerini karşılayamaması durumudur. “İflasın Ertelenmesi ve Borca Batıklık: Bir Uygulama” başlıklı bu çalışmada, genel olarak iflas, iflasın ertelenmesi, iflasın ertelenmesinin şartları ve borca batıklık konuları ele alınarak Van ilinde iflas erteleme talebinde bulunan bir şirketin borca batıklık bilançosu düzenlenerek, değerlendirilmiştir.
The delay of the bankruptcy is a way of legal protection for capital companies with cooperatives which are highly likely to get rid of this situation within the framework of a serious and convincing improvement project, which is presented by the company in a debt-down state, with concrete forecasts. In the case of debt depletion, the company’s assets – not with the record values as in the annual balance sheet – but even if they are subject to real (possible sales values) values, the recipients can not receive their receipts, i.e. the company cannot meet its debt and commitments. In this study entitled "Insolvency Delay and Debt Delay: A Application", in general, the bankruptcy, the delay of the bankruptcy, the conditions of the delay of the bankruptcy and the debt delay issues were assessed by arranging the debt delay balance of a company in the Van province requiring bankruptcy delay.
The postponement of bankruptcy is the legal protection for the associations and financial companies which are overindepted and are highly-likely to be recovered that companies present reliable forecasts, include convincing and serious betterment project to be saved. The legal situation of overindeptedness is assets of the company which could not fulfill the payments to debate even by evaluating assets according to their real value (potential selling value) – opposite to evaluating according to annual financial statement which evaluates them according to book value – so the company cannot fulfill the commitments and debts. In this study with the title of “The Postponement of Bankruptcy and Overindeptedness: An Application”; bankruptcy, postponement of bankruptcy, terms of postponement of bankruptcy and overindeptedness are being approached by examining a Van’s company’s demand of postponement of bankruptcy and issuing an overindeptedness balance sheet for them to evaluate their works.
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