Wpływ wykonywania wyceny przedsiębiorstwa w upadłości likwidacyjnej do celów sprzedaży na wybranym przykładzie
The impact of making evaluation of an enterprise in liquidation for the sale on a selected example

Summary/Abstract: The announcement of insolvency renders the range of legal results, which are among others adjusted by the regulations of Article 18-63 of the Bankruptcy and Reorganization Law. Therefore after an announcement of insolvency a receiver starts to manage setting subsequent goals for themselves. They are subordinated to the basic function of the insolvency law, that is the optimal satisfaction of creditors’ rights. The sale of an entire enterprise is the best option of liquidation bankruptcy process. One of the tasks of a receiver is to appoint experts to price the assets of an enterprise. The evaluation can be made according to different methods. Is it always made correctly? The article answers this question.

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