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Sprache Deutsch
Stufe Universität
Erstellt / Aktualisiert 17.06.2017 / 09.03.2021
Lizenzierung Kein Urheberrechtsschutz (CC0)
0 Exakte Antworten 52 Text Antworten 0 Multiple Choice Antworten
Fenster schliessen

Name the three crisis from the crisis model and explain how they can be noticed:

- Strategic crisis

What says your product / past of accounting

- Profitablity crisis

You make losses / Equity goes slowly down

- Liquidity crisis

Haven't got any cash / not able to pay the salaries

Fenster schliessen

What's the difference between a genuine and not genuine adverse balance sheet?

Genuine: No reserves to treat the loss

Not genuine: enough reserves to treat the loss

Fenster schliessen

When is an adverse balance sheet concealed?

When the loss is already offset against equity and not disclosed separetely.

Fenster schliessen

How to calculate the:

- Cash ratio / Liqu. 1

- Quick ratio / Liqu. 2

- Current ratio / Liqu. 3

Liqu. 1: Cash / kfr. FK

Liqu. 2: (Cash + Receivables) / kfr. FK

Liqu. 3: UV / kfr. FK

Fenster schliessen

What are the consequences of Art. 725, 1? (Debts are covered but less than 50 % equity!)

The BOD needs to call an AGM and propose restructuring measures!

Fenster schliessen

What are the consequences of Art. 725, 2? (Debt isn't fully covered anymore)

An interim F/S based on going concern and liquidation assumptions needs to be drawn-up: If both show an over-indebtness the judge must be notified unless creditors enter into a subordination agreement.

Fenster schliessen

Explain the basic process of a claim enforcement!

Lizenzierung: Keine Angabe

                                                                                                                                           - Seizure (Pfändung) - Bankruptcy

Invoice - Enforcement Claim (Zahlungsbefehl) - Objection by debtor (Rechtsvorschlag)

                                                                                                                                           - Request for continuation of debt enforcement (Fortsetzungsbegehren) - Request for realization of security (Pfandverwertung)

Fenster schliessen

What are the three possibilities after an objection by debtor?

- if court decision exists - definite continuation

- if a public document exists - provisional continuation

- No document - sue for acceptance