Corelări necesare în analiza stării de dificultate, a stării de dificultate financiară și a celei de insolvență prezumat instalată
Necessary correlations in the analysis of the state of difficulty, the state of financial difficulty and the state of insolvency presumably instated

Summary/Abstract: The notion of “difficulty” regulated by Law no. 216/2022 offers a more comprehensive scope than the notion of “financial difficulty”, similar to the requirements of Directive (EU) 2019/1023. The future ability to pay debts as they fall due is affected by the existence of difficulty, with the risk of insolvency in the next 24 months. Insolvency, as a state of patrimony, is subsequent and different from difficulty, even excluded by the latter.

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