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A liquidator performs numerous duties to achieve the purpose of liquidation (the realisation of assets, the satisfaction of creditors, etc.).
Upon appointment, the liquidator assumes the powers of the statutory body. The liquidator is responsible for duly performing duties in the same way that a member of the statutory body would be.
If a publicly registered legal entity enters into liquidation, the liquidator promptly applies for an entry to be made in the relevant public register that the entity has entered into liquidation.
They notify all known creditors that the legal entity has entered into liquidation. The liquidator compiles the entity’s opening balance sheet and conducts an inventory of its assets and liabilities as at the date on which it entered into liquidation. In the liquidation process, the liquidator prioritises the satisfaction of employees’ claims. The liquidator also takes action to close down the legal entity’s activities. In doing so, they usually monetise the company’s assets and use the funds to cover the costs of liquidation, to satisfy employees’ claims and to settle the claims of other creditors.
A liquidator who, in the liquidation process, discovers that a legal entity is insolvent is required to file an insolvency petition without undue delay.read more
Reference to legal acts
Sections 193 and 196 to 208 of Act No 89/2012, the Civil Code, as amended
Compliance date: Last checked at 26.11.2020