student
Rostov-on-Don, Russian Federation
employee from 01.07.2011 until now
Rostov-na-Donu, Rostov-on-Don, Russian Federation
This article discusses the bankruptcy of organizations, the process, measures and assistance in management
Bankruptcy of an organization; financial organizations; credit and insurance organizations; securities market participants; supervision; reorganization; temporary management; reorganization
Банкротство организации — это неспособность юр. лица в определенный срок удовлетворить требования кредитора и произвести выплаты денежных средств.
Согласно ст. 180 Федерального Закона, финансовые организации охватывают следующие компании:
Рисунок 1 – Финансовые организации
Банкротство компании признается арбитражным судом и предполагает ряд конкретных мер и мер. Создавая финансовую организацию, компания берет на себя определенную ответственность и руководствуется экономическими и правовыми нормами.
Однако бывают случаи, когда компания не может удовлетворить требуемые требования. В таком случае он будет объявлен банкротом.
Когда арбитражный суд рассматривает дело о финансовом банкротстве страховой или кредитной организации, наиболее распространенными этапами являются:
– наблюдение;
– санация;
– временное управление;
– реорганизация.
Эти этапы выполняются арбитражным судом до отзыва лицензии финансового учреждения. Если суд все же признает банкротство компании, начинается процесс банкротства, при которомм все полномочия руководителя передаются управляющему.
Когда мы говорим о банкротстве страховой организации, тут есть некоторые особенности. Арбитражный суд принимает все меры для защиты интересов страховщиков, которые работали с этим органом.
Арбитражный управляющий должен в течение 10 дней с момента начала банкротства проинформировать следующих лиц:
• Органу по регулированию рынка ценных бумаг.
• Компании, с которой сотрудничал участник.
• Клиентам
После того, как компания, объявленная банкротом, перейдет в режим внешнего управления, то есть будет назначен арбитражный управляющий, необходимо вернуть ценные бумаги всем клиентам должника.
В случае, если ценные бумаги, имеющиеся у должника, не в полном объеме и их не хватает для выполнения требований клиентов, они возвращаются пропорционально требованиям клиентов.
В случае банкротства финансового учреждения принимаются различные меры:
1) осуществление денежных вливаний всеми участниками общества;
2) реструктурирование активов и пассивов организации;
3) увеличение уставного капитала;
4) реконструкция компании;
5) иные меры, не противоречащие законодательству.
При признании банкротства кредитной организации, могут применяться такие меры помощи как:
– размещение средств на депозитных счетах кредитной организации, при этом срок возврата средств не может превышать полгода;
– учреждению может быть предоставлена рассрочка или отсрочка долга;
– может быть выполнен перевод долга, в случае согласия кредиторов;
– внесение дополнительного взноса в уставной капитал;
– прощение долга кредитной организации.
В некоторых случаях центральный банк назначает специальный орган для управления компанией. Временная администрация не может осуществлять управление финансовой, кредитной или страховой организацией более шести месяцев. Временная администрация получает все функции исполнительных органов в полном или частичном объеме.
1. Shumilina, VE Prospects for the recovery of economic growth in modern Russia / VE Shumilina, Ya. S. Litvinova // Directions of improving the economic security of the Russian Federation in the context of economic recession and pandemic. - Rostov-on-Don: AUSPUBLISHERS, 2021 .-- S. 156-163.
2. Korovina A.B. Small business globalization. Features of globalization. [Text] / A. B. Korovina, E. Novik // Finance and Management. - 2018. - No. 4. - C.3.
3. Letova M.K. Factors contributing to the development of small business [Text] / M.K. Letov. Moscow: 2019.
4. Melnikova Yu.A. The role of small business in various countries [Text] / Yu.A. Melnikova // Globalization and Business. - M., 2019. No. 9. - P.2-3.
5. Mikhailova OR Economic policy of Russia in the sphere of small business. Mikhailova // Small business .– 2016.– №5.
6. Mikhaleva EP Ways of solving the problems of small business // Economy, globalization. - M., 2020. No. 10.
7. Shumilina, V. E. Statistical analysis of small and medium-sized businesses in Russia for the period 2017-2019 / V. E. Shumilina, V. A. Kleptsov // Business safety management in modern conditions. - Moscow: AUSPUBLISHERS, 2021 .-- S. 3-14.
8. Shumilin P.E. Accounting and audit of enterprise reorganization / P.E. Shumilin / RSSU, Rostov-on-Don, 2012
9. Shumilina, V. E. Analysis of the impact of the pandemic on business development / V. E. Shumilina, I. V. Yunkina // Business security management in modern conditions. - Moscow: AUSPUBLISHERS, 2021 .-- S. 212-219.
10. Tomashuk E.A. Methods of organizing small business in the formation of a system of interaction between enterprises // Engineering Bulletin of the Don. - 2012. - No. 4-2 (23). - S. 172.
11. Nikulina OV, Novoselova IV, Kotomenkova V.Yu., Seredina VV Risk management for effective implementation of investment and construction projects // Actual problems of socio-economic development of Russia. - 2020. - No. 2. - S. 39-42.
12. Zilberova I.Yu., Novoselova IV, Nikulina OV Improving organizational behavior in the management system of entrepreneurial structures of the construction industry in Russia // Engineering Bulletin of the Don. - 2018. - No. 1 (48). - S. 147.
13. Sukhinin S.A. Innovative component as a factor in the development of the economy of the regions of the South of Russia // Integration processes in the modern geoeconomic space: materials of the scientific and practical conference. Simferopol: Crimean Federal University. IN AND. Vernadsky. - 2020 .-- S. 255-258.
14. Shumilina, V. E. Economic security in the system of sustainable functioning of the enterprise / V. E. Shumilina, V. A. Grushina, E. A. Golovko // Economic security, accounting and law in the Russian Federation: realities and prospects, 05 May - 05 2019, 2019 .-- S. 81-85.
15. Modeling the processes of aggregation and disaggregation of net assets and net liabilities / P.Ye. Shumilin // RUBIKON. Collection of scientific works of young scientists. Rostov State University. Rostov-on-Don, 2005.S. 85-87.
16. Bardanosova A.A., Kozel I.V. Disadvantages of using strategic planning in the activities of organizations // Kant: Economics and Management. - 2015. - No. 1. - P. 66-69.
17. Bondar AR, Kasabova KI, Kodua LK The role of strategic planning in the activities of the organization // Collection of scientific works based on the materials of the 7th international. scientific and practical conf. "Modern trends in the development of science and technology", 2015. - P. 19-21.
18. Shumilina, V. E. Ways of increasing the financial stability of an enterprise to ensure economic security / V. E. Shumilina, K. N. Abdullaeva, T. V. Sushkova //: Modern problems of economic security, accounting and law in the Russian Federation. Volume 4, January 11, 2018 - 31 2019, 2019 .-- P. 5. - DOI 10.26526 / conferencearticle_5c50616cd8cac1.84580638.
19. Grigoryan N.L. On the question of the possibility of using PEST analysis in strategic management // Modern trends in the development of science and technology. - 2015. - No. 4. - P. 74-76.
20. Divaeva L.P. The influence of the external environment of the organization on its development // Collection of scientific works based on the materials of the 15th All-Russian. scientific and practical conf. "Social processes in modern Western Siberia". Issue 15. –Gorno-Altaysk, RIO GAGU, 2014. - P. 3436.
21. Zaeva E.D., Firsova E.V. Network planning as a method of making managerial decisions // Technics and technologies, politics and economics: problems and prospects: materials of the 3rd international. scientific and practical conf. - Kolomna, 2016 .-- S. 244-249.
22. Milyuchenko M.V. Stages and methods of strategic planning / M.V. Milyuchenko // Restructuring of the Russian economy and industrial policy: scientific and practical materials. conf. with foreign participation. –SPb.: Polytechnic. un.-t 2015. - pp. 354-358.
23. Zaitseva N. P. Innovative processes of development of the world economy: lecture notes / N.P. Zaitseva, G.G. Zabnina / Belgorod State national research. un-t. - Belgorod: Belgorod: NRU BelGU, 2018 - 57 p.
24. Zykova T.I. Trends in innovative development of the economy in Russia / T.I. Zykova, D.T. Mannapova // International Youth Symposium on Management, Economics and Finance: Collection of articles. scientific. Art. - Kazan, 2019. - P. 169-172.
25. A. V. Kolesnikov. Long-term forecast and programming of financing of internal costs of the innovation and investment sector of the Russian Federation / A.V. Kolesnikov // RussianEconomicBulletin. - 2019. - T. 2, No. 4. - S. 33-43.
26. Kurnosova E.A. Kurnosova E.A. Infrastructure development concept for innovative activity of the industrial sector of the Russian Federation // Financial Economics. - 2020. - No. 1.– P. 174-178.
27. Kulapov M.N. Technological aspects of the theory of management of innovative processes: system analysis and approaches to modeling / M.N. Kulapov, V.P. Varfolomeev, P.A. Karasev // Drucker Bulletin. - 2018. - No. 3. - S. 82-100.
28. Matuzenko E.V. Innovations in commercial activity: study guide / E.V. Matuzenko, Yu.A. Naplekova; Belgorod University of Cooperation, Economics and Law. - Belgorod: Publishing house of the Belgorod University of Cooperation, Economics and Law, 2018 .-- 148 p.
29. Yusupov A.Sh. Economic characteristics and classification of innovation activity / A.Sh Yusupov // Bulletin of the branch "Russian State Social University" in the city of Osh of the Kyrgyz Republic. - 2018. - No. 1. - P. 116-124.
30. Bashkirova V.V., Methods of risk reduction // Innovations in Science No. 12 (88), 2018.
31. Hasanov B.G., Napkhonenko N.V., Karaeva M.R. Risk management: textbook. allowance / N.V. Napkhonenko, M.R. Karaeva; South-Russian State Polytechnic University (NPI) named after M.I. Platova. - Novocherkassk: YRSPU (NPI), 2017 .-- 110 p.
32. Knyazeva E.G., Yuzvovich L.I., Lugovtsov R.Yu., Fomenko V.V., Financial and economic risks: textbook / E.G. Knyazeva, L.I. Yuzvovich, R. Yu. Lugovtsov, V.V. Fomenko. - Yekaterinburg: Ural Publishing House. University, 2015. – 112 p.
33. Kuleshova E.V. Project Risk Management: tutorial / author-comp. E. V. Kuleshova. - 2nd ed., Add. - Tomsk: El Content, 2015.
34. Panyagina A.E. Approaches to understanding and classification of risks // Modern Economics: Problems, Trends, Prospects, No. 6, 2012. \
35. Shumilin P.E., Petrenko A.P., Pogrebanya D.V. The role of the reserve-insurance system in conditions of risk and uncertainty in construction organizations / P.E. Shumilin, A.P. Petrenko, D.V. Burial // CONSTRUCTION. ARCHITECTURE. ECONOMY. Materials of the International Forum "Victory May 1945": a collection of articles. DSTU 2018.S. 187-190.
36. Shumilina, V.E. Forecast estimates of commercial risks of industrial enterprises / V.E.Shumilina, A.I. Panchenko //: Mathematics in Economics, Rostov-on-Don, November 12 - 27 2018. - Melbourne: AUS PUBLISHERS, 2018 .-- S. 34-42. - DOI 10.26526 / conferencearticle_5c24b1cf9676e1.49698531.
37. Shumilina, V. E. Risk management of enterprise reorganization / V. E. Shumilina, O. Yu. Golubeva, D. R. Stulin // Science and World. - 2018. - No. 1. - P. 11-15.
38. Balashov A. I., Belyakov V. G. Business law for economists. Textbook and workshop. M: Yurayt, 2021.334 p.
39. Barinov A. M., Bushev A. Yu., Gorodov O. A. Commercial (entrepreneurial) law. Textbook. In 2 volumes. Volume 2 / ed. Popondopulo V.F.M: Prospect, 2020.640 p.
40. Morozov GB Legal regulation of entrepreneurial activity. Study guide for academic undergraduate studies. M: Yurayt, 2019.420 p.
41. Popondopulo VF, Barinov AM, Bushev A. Yu. Commercial (entrepreneurial) law. Textbook. In 2 volumes. Volume 1 / ed. Popondopulo V.F.M: Prospect, 2020. 608 p.
42. Entrepreneurial law of Russia: results, trends and ways of development: monograph / E.G. Afanasyeva, A.V. Belitskaya, V.A. Vaypan and others; otv. ed. E.P. Gubin. M .: Yustitsinform, 2019.664 p.
43. Business law. Legal regulation of certain types of entrepreneurial activity 2nd ed., Trans. and add. Textbook for undergraduate and graduate programs / ed. Ruchkina G.F.M .: Yurayt, 2019.392 p.
44. Shumilin P.E., Petrenko A.P., Pogrebanya D.V. The role of the reserve-insurance system in conditions of risk and uncertainty in construction organizations / P.E. Shumilin, A.P. Petrenko, D.V. Burial // CONSTRUCTION. ARCHITECTURE. ECONOMY. Materials of the International Forum "Victory May 1945": a collection of articles. DSTU 2018.S. 187-190.
45. Shumilina, V. E. Forecast estimates of commercial risks of industrial enterprises / V. E. Shumilina, A. I. Panchenko //: Mathematics in economics, Rostov-on-Don, November 12 - 27 2018. - Melbourne: AUS PUBLISHERS, 2018 .-- S. 34-42. - DOI 10.26526 / conferencearticle_5c24b1cf9676e1.49698531.
46. Shumilina, V. E. Risk management of enterprise reorganization / V. E. Shumilina, O. Yu. Golubeva, D. R. Stulin // Science and World. - 2018. - No. 1. - P. 11-15.
47. Abdullaev N.A. Indicators of the economic security of the enterprise / N.A. Abdullaev // Questions of theory and methodology. - M .: Delo, 2019.
48. Avdiyskiy V.I. Factors affecting the economic security of an economic entity / V. I. Avdiskiy, V. A. Dadalko, N. G. Sinyavskiy // Study guide. - M .: INFRA - M, 2019.
49. Alpidovskaya M.L. Review of the views of domestic and foreign scientists on the definition of "risk" // Management in Russia. - 2020. - No. 1. - P. 5-7.
50. Arslanov Sh.D. Analysis of the initial cause of risks / Sh.D. Arslanov, Kh.D. Arslanova, B.D. Arslanov // Issues of structuring the economy. - 2019. - No. 1.
51. Afontsev S.D. Operator reliability assessment / S.D. Afontsev // World Economy and International Relations. - 2019. - No. 3. - P. 22.
52. Belyanova E., Nikolaenko S. Strengths and weaknesses of the SWOT-analysis method / E. Belyanova, S. Nikolaenko // Economic Issues. - 2016. - No. 9. - P.1-2.
53. Brodsky B.E. Assessing and Ranking Risks: A Study Guide. - M .: GU HSE, 2018.
54. N.V. Burova Matrix (map) of risks of internal control / N.V. Burova // Questions of statistics. - 2019. - No. 6. - P. 1-2.
55. Baldin K.V. Risk management: Textbook. A manual for university students enrolled in the specialty of economics and management [Text] // K.V. Baldin, S.V. Vorobiev. - M .: UNITY - DANA, 2019.
56. Gimpelson V., Kapelyushnikov R. Monitoring the activities of an economic entity // Economic Issues. - 2018. - No. 11.
57. Glinkina S. Purpose of the internal control system / S. Glinkina, G. Kleiner // Russian economic journal. - 2019. - No. 5-6 - P.5-6.
58. Gracheva M.V. Risk - management of an investment project: a textbook for university students studying in economic specialties [Text] // M.V. Gracheva, A.B. Sekerina. - M .: UNITY - DANA, 2020.
59. Echmakov S.M. Common threats to the internal control system of Russian organizations. - M .: Finance and Statistics, 2019.
60. Kozlova M.I. Tasks Solved by the Internal Control System / M.I. Kozlova // Society and Economy. - 2018. -№9.-C.11.
61. Igonina L.L. Measures supporting the economic security of the organization // Economic security of the enterprise.– 2020. – №2.
62. Kruglov N.M. The essence of risks and threats affecting the economic security of the enterprise / N.M. Kruglov, D.V. Dotsenko // National interests: priorities and security.– 2019.– No. 15.
63. Kamenskaya E. A. The position of economic security in the development of the digital economy // Scientific research. - 2019. - No. 1 (27). - S. 2-14.
64. Shumilin P.E., Petrenko A.P., Pogrebanya D.V. The role of the reserve-insurance system in conditions of risk and uncertainty in construction organizations / P.E. Shumilin, A.P. Petrenko, D.V. Burial // CONSTRUCTION. ARCHITECTURE. ECONOMY. Materials of the International Forum "Victory May 1945": a collection of articles. DSTU 2018.S. 187-190.
65. Kazakova NA Concepts of controlling the economic security of a company: analysis of Russian and foreign approaches // Fundamental research. - 2019. - T. 2. - No. 12. - S. 32-43.
66. Ivanova EA The concept of economic security as a factor in increasing the competitiveness of an enterprise // Economy and management in the XXI century: strategies for sustainable development. - 2019.- S. 4-12.
67. Borovkova VA, Borovkova VA Effectiveness of the enterprise risk management strategy // Implementation of the results of innovative developments: problems and prospects. - 2018 .-- S. 14-25.
68. Shalaev I. A., Soboleva I. A., Nikolaenko N. M. Modern methodological approaches in risk management of industrial enterprises // Innovative economy: prospects for development and improvement. - 2019. - No. 7 (17). - S. 30-43.
69. Shumilina, V. E. Forecasting estimates of commercial risks of industrial enterprises / V. E. Shumilina, A. I. Panchenko //: Mathematics in Economics, Rostov-on-Don, November 12 - 27 2018. - Melbourne: AUS PUBLISHERS, 2018 .-- S. 34-42. - DOI 10.26526 / conferencearticle_5c24b1cf9676e1.49698531.
70. Shumilina, V. E. Risk management of enterprise reorganization / V. E. Shumilina, O. Yu. Golubeva, D. R. Stulin // Science and World. - 2018. - No. 1. - P. 11-15.
71. Eriashvili ND, Groshev IV, Guseva SG Management of entrepreneurial risks in the system of economic security // Bulletin of economic security. - 2021. - No. 2. - S. 18-27.
72. Adzhanyan A.S., Malinskaya A.I. and others. Risk management as the most important tool for ensuring organizational efficiency // Financial Economics. - 2021. - No. 1. - S. 237-241.
73. Bunkovsky D.V. Methods for minimizing enterprise risks // Management issues. - 2018. - No. 5 (35). - S. 125-129.
74. Izvarina N.Yu., Domnich M.P. Features of the application of the mechanism of analysis and assessment of entrepreneurial risks in modern conditions // Scientific dialogue: Economics and management. - 2018 .-- S. 24-27.
75. Certificate of registration of the database RUS 2018620672. Hedging as an element of risk management in the system of economic security // Arkhipov E.L., Krokhicheva G.E., Izvarina N.Yu., Bazdikyan M.Yu., Getta T.G., Pedanova K.S. 03/19/2018
76. Vakulin, M. V. Competitive intelligence [Text]: tutorial / M. V. Vakulin.- St. Petersburg: Intermedia, 2019.- P.5.
77. Kravtsov, A. A. The use of competitive intelligence to improve the competitiveness of the enterprise [Text] / A. A. Kravtsov // Actual problems of economic sciences. –2019.– No. 6-1. - S. 11–12.
78. Romanov, V. V. Business: Competitive intelligence [Text] / V. V. Romanov, A. M. Potapenko, V. V. Romanov // Izvestia YUZGU. Series: Economics. Sociology. Management. - 2018. - No. 3 (16). - P. 17.
79. V. P. Savateev Competitive intelligence [Text]: / V. P. Savateev, A. V. Petrintsky, I. L. Trunov [and others]. - Moscow: Yurayt, 2018.
80. Tabolin A. D. Competitive intelligence in the system of ensuring the strategic development of an enterprise [Text] / A. D. Tabolin, R. I. Makarenko // New science: problems and prospects. - 2019. –№6-1.
81. Ulchenko M.V. Principles of Competitive Intelligence [Text] / M.V. Ulchenko // Problems of theory and practice of management. - 2018. - No. 3. –C.11.
82. Ufimsky, Yu. A. Competitive intelligence: a new look in the context of globalization of the economy [Text] / Yu. A. Ufimsky, AO Egorenko // Management of economic systems: electronic scientific journal.
83. Shpotov, B. Signs of competitive intelligence [Text] / B. Shpotov // Problems of theory and practice of management. - 2019. - No. 3. –C.15.
84. Shatalov A. The main forms of competitive intelligence / A. Shatalov, // New science: problems and development prospects. - 2019. –№8. – C.2-3.
85. Shcherbakov L.I. Goals and objectives of competitive intelligence [Text] / Shcherbakov L. I., Z. A. Divnenko [and others] // Economic sciences fundamental research. - 2018. - No. 5.
86. Porter, ME Competitive strategy: Methods for analyzing industries and competitors [Text] / ME Porter. - New York: Free Press, 1980 .-- 422 p.
87. P.E. Shumilin Modeling the processes of aggregation and disaggregation of net assets and net liabilities / P.E. Shumilin // RUBIKON. Collection of scientific works of young scientists. Rostov State University. Rostov-on-Don, 2005.S. 85-87.
88. Shumilina, VE Theoretical and methodological approaches to the organization of accounting by segments and types of activity / VE Shumilina // Engineering Bulletin of the Don. - 2012. - No. 3 (21). - S. 822-825.
89. Chernov V.A. Cost management: a textbook for universities. M .: KNORUS, 2017.178 p.
90. Kizilov, A. N. Management aspects of a structured working chart of accounts / A. N. Kizilov, V. E. Shumilina // Accounting and statistics. - 2007. - No. 2 (10). - S. 15-20.
91. Official site of the Unified information system in the field of procurement [Electronic resource]. - Access mode: https://zakupki.gov.ru. - Date accessed: 2021.
92. PJSC Magnit [Electronic resource]. - Access mode: https://www.magnit.com. - Date accessed: 2021.
93. PJSC Sberbank [Electronic resource]. - Access mode: https://www.sberbank.com. - Date accessed: 2021.
94. Tinkoff Journal [Electronic resource]. - Access mode: https://journal.tinkoff.ru/wiki/terms/. - Date accessed: 2021.
95. Babaeva Z.Sh. Outsourcing and outsourcing schemes: advantages and disadvantages // Issues of sustainable development of society. - 2021. - No. 4. - S. 225-229.
96. Guryanova E.A. Transaction costs of the organization in the conditions of informatization of the economy // Intellect. Innovation. Investments. –2020. –№ 6. –C. 33-39.
97. Iskoskov M.O. Outsourcing as one of the ways to reduce transaction costs // Economics and Management. - 2012. - No. 5 (79). - S. 44-47.
98. Meshcheryakova S.A., Davletshina L.M. The essence and mechanism of the outsourcing business model // Business. Education. Right. –2020. –No. 2 (51). -WITH. 175-179.
99. Palagin A.A., Ogoreltsev Yu.A. Outsourcing in the strategy of modern business // Naukosphere. –2021. –№ 3-2. -WITH. 251-256.
100. Kritskaya. M. Moratorium on bankruptcy. Magazine "Kontur" 2020
101. Legal navigation system "Codes and Laws" // https://www.zakonrf.info/.
102. Egorova VA Theoretical foundations of the study of insolvency (bankruptcy). Article / Electronic scientific and practical journal "Modern scientific research and innovation", 2021.
103. Dodonova E. A. Economic and legal aspects of bankruptcy, 2021.
104. Electronic resource: // https: //base.garant.ru/73842428/.
105. Raizberg B.A. Modern Economic Dictionary, 2017.
106. Gartina Yu. A. Theoretical aspects of the procedure for recognizing a legal entity as insolvent (bankrupt) / Yu. A. Gartina // Baltic Humanitarian Journal. - 2020. - T. 7, No. 1. - P. 337–340.
107. Kulieva L. Ch. Bankruptcy of legal entities / L. Ch. Kulieva // New legal bulletin. - 2019. - No. 4 (6). - 33–36 p.
108. Portnova E. V., Kochetkov D. Yu. Formation of the institution of insolvency (bankruptcy) in modern Russian law / E. V. Portnova, D. Yu. Kochetkov // Electronic scientific journal “Science. Society. State". - 2019. - T. 7, No. 2 (26). - 135-141 p. - URL: http://esj.pnzgu.ru. - Date of publication: 06/30/2019.
109. Polishchuk T. A. Bankruptcy of legal entities in Russia / T. A. Polishchuk, D. A. Markova // Society: politics, economics, law. - 2017. - No. 6. - 34–39 p.
110. Zaporozhets Yu. A. Problems of the supervision procedure in case of bankruptcy of a legal entity / Yu. A. Zaporozhets, I. S. Shulzhenko // - URL: https: /interactive-plus.ru/ru/article/80827/discussion_platform
111. Gortra MM Admissibility of the participation of third parties in the arbitration process in insolvency (bankruptcy) cases / MM Gortra // Proceedings of the Institute of State and Law of the Russian Academy of Sciences. -2018. - T. 13, No. 2. - 173-189 p.
112. Federal Law of 26.10.2002 N 127-FZ (revised from 20.04.2021) "On insolvency (bankruptcy)" URL: http://www.consultant.ru/document/cons_doc_LAW_39331/a7a4a813672c6255bd00b9323a768b1892c97cda/
113. Federal Law "On Insolvency (Bankruptcy)" dated 26.10.2002 N 127-FZ
114. Legal basis for bankruptcy. Barenboim L., M. 1994
115. Fedorova G.V. Financial analysis of enterprises with the threat of bankruptcy. - M .: Omega, 2017
116. N.V. Patrushina. Analysis of financial results according to financial statements / Accounting. Moscow: 2018
117. Bakanov M.I., Sheremet A.D. The theory of economic analysis - Moscow: "Finance and Statistics", 2017
118. Ivanov G.P. Anti-crisis management from bankruptcy to financial recovery - M .: Law and Law, UNITI, 2019
119. Savitskaya G.V. Economic analysis - M .: OOO "New knowledge", 2017
120. Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)".
121. The Criminal Code of the Russian Federation of 13.06.1996 N 63-FZ (as amended on 05/04/2021, as amended on 08/04/2021).
122. Code of the Russian Federation on Administrative Offenses of 30.12.2001 N 195-FZ (as amended on 26.05.2021).
123. Abdullaev N.A. Concept and signs of insolvency (bankruptcy): Vopr. theory and methodology. - M .: Delo, 2019 .-- p. 3-4.
124. Avdiskiy VI, Dadalko VA, Sinyavskiy NG Intentional bankruptcy. Textbook. allowance. - M .: INFRA - M, 2018 .-- p. 1-2.
125. Alpidovskaya M. L. Fictitious bankruptcy. // Management in Russia. - 2017. - No. 1. - P.4.
126. Arslanov Sh.D., Arslanova Kh.D., Arslanov B.D. Objectives of the declaration of fictitious bankruptcy // Questions of economic structuring. - 2018. - No. 1.
127. Afontsev S. D. Algorithms for solving the problems of deliberate and fictitious bankruptcy // World Economy and International Relations. - 2019. - No. 3. - P. 22. - P.1-4.
128. Belyanova E., Nikolaenko S. Types of direct deals of companies // Questions of economy. - 2016. - No. 9.
129. Brodsky B.Ye. The legal framework governing the methods of analyzing the financial condition: Textbook. - M .: GU HSE, 2018 .-- P.3-5.
