文章基本信息

标题：Restructuring of the Debtor // Restrukturiranje dužnika
本地全文：下载
作者：Vladimir Čolović
期刊名称：ГОДИШЊАК ФАКУЛТЕТА ПРАВНИХ НАУКА
印刷版ISSN：2232-9684
出版年度：2018
卷号：8
期号：8
页码：5-20
DOI：10.7251/GFP1808005C
摘要：Restructuring can be defined as a set of measures that are applied in an economic entity (company or entrepreneur) that has fallen into financial difficulties. These measures do not apply only to the field of finance, but also to the entire business of the company or entrepreneur. We distinguish financial and operational restructuring, which are the two most common forms of this institute. Financial restructuring refers to redefining the relationship between company as a debtor and a creditors. On the other hand, operational restructuring involves optimizing the production process, increasing productivity, eliminating inefficiencies, and other measures. Also, we distinguish formal (court proceedings) and informal (debtors-creditors agreement) approach in defining restructuring. In Republic of Srpska, Act of Bankruptcy regulates the restructuring process in which the debtor’s status is defined, as well as its relationship with the creditors, in order to continue the activity. This paper criticizes the method of regulating this institute, bearing in mind that there is no clear difference between this procedure and the reorganization proceeding. In addition, author analyzes of the regulation of this institute (consensual financial restructuring) in Serbia and Croatia.
关键词：finansijsko restrukturiranje;operaƟ vno restrukturiranje;insolventnost;dužnik;poverioci;sporazum.