Zajištění pohledávek v insolvenčním řízení z pohledu věřitele

Abstract

The aim of my diploma thesis called „Ensuring Claims in the Insolvency Proceeding from the Creditor´s Point of View“ is to characterize a course of the insolvency proceeding and a procedure during ensuring the creditor's claims. On the basis of these findings, I will consequently evaluate a degree of satisfaction of the creditors at different ways of dealing with a bankruptcy. In the theoretical part of the diploma thesis I deal with a general characteristic of the claims from a juristic, accounting and tax point of view and with the insolvency proceeding. The practical part of the diploma thesis is focused on a specimen example of ensuring claims in the insolvency proceeding from the creditor´s point of view and the evaluation of a degree of satisfaction of the creditors in dealing with a bankruptcy by debt cancellation and competition.