Ujemny kapitał własny w przedsiębiorstwie a kontynuacja działalności
Negative Equity in the Business and Going Concern Assumption

Summary/Abstract: The paper analyzes the financial situation of enterprises, which had negative equity in the period 2012–2015 in the context of their continued activity. Profitability and debt ratios and repayment periods indicated a very unfavourable financial situation. According to the legal provisions, these companies should be bankrupt (liquidated) but they still function, unfortunately, increasing the shortage of equity by systematic debt, which puts creditors in a very difficult situation.

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