Cartes-fiches 52 Cartes-fiches
Utilisateurs 7 Utilisateurs
Sprache Deutsch
Niveau Université
Crée / Actualisé 17.06.2017 / 01.06.2020
Attribution de licence Pas de droit d'auteur (CC0)
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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

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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

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When is an adverse balance sheet concealed?

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

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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

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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!

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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.

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Explain the basic process of a claim enforcement!

Attribution de licence: Non précisé

                                                                                                                                           - Seizure (Pfändung) - Bankruptcy

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

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

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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