REGISTRATION OF THE FINANCIAL NETTING CONTRACT IN INSOLVENCY PROCEEDINGS
REGISTRATION OF THE FINANCIAL NETTING CONTRACT IN INSOLVENCY PROCEEDINGS
Author(s): Marina Uher, Cristina Mihaela NagySubject(s): Economy, Law on Economics, Accounting - Business Administration
Published by: Editura Eurostampa
Keywords: the financial netting contract; insolvency proceedings; mutual compensation; bilateral netting agreement; the accounting record of this mutual compensation;
Summary/Abstract: Emerged as a novelty in the Romanian legislation in insolvency proceedings, the financial netting agreement is closely debated as a qualified financial contract between two entities used in order to achieve mutual compensation of rights and obligations.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XXI/2015
- Issue No: 21
- Page Range: 427-431
- Page Count: 5
- Language: English