Search results for "Solvency"
showing 10 items of 110 documents
The New Italian Regulation on Over-Indebtedness. A Snapshot
2019
This paper contains a description of the new Italian regulation on over-indebtedness laid down by Decree 2019/14. Personal statements and critical remarks are included.
Art. 40
2022
This comment deals with Art. 40 of Regulation (EU) 2015/848 and, more specifically, with the advance payment of costs and expenses that are necessary to open secondary proceedings.
Art. 38 - Decision to open secondary insolvency proceedings
2022
This comment deals with Art. 38 of Regulation (EU) 2015/848 and, more specifically, with the decision to open secondary proceedings.
Art. 39
2022
This comment deals with Art. 39 of Regulation (EU) 2015/848 and, more specially, with the judicial review of the decision to open secondary. proceedings.
Comments on Art. 34
2022
This comment deals with the regulation on opening of secondary proceedings in Regulation (EU) 2015/848
Art. 37
2022
This comment deals with Art. 37 of Regulation (EU) 2015/848 and, more specifically, with the right to request the opening of insolvency proceedings.
Art. 36 - Right to give an undertaking in orden to avoid secondary insolvency proceedings
2022
This comment deals with Art. 36 of Regulation (EU) 2015/848 and, more specifically, with the right of the insolvency practitioner in main proceedings to give an undertaking in order to avoid secondary proceedings.
Chapter 2. Transactional Avoidance and the Insolvency Regulation
2017
This chapter deals with application to security rights in rem of the prescriptions on transactional avoidance laid down by both EU Regulation 1346/2000 and EU Regulation 2015/848.
Does the Pension System’s Income Statement Really Matter? A Proposal for An NDC Scheme with Disability and Minimum Pension Benefits
2019
This paper develops a full accounting model for monitoring the solvency of a notional defined contribution (NDC) pension scheme with disability and minimum pension benefits. Using the annual report of the Swedish pension system as a benchmark (TSPS, 2019), we extend the “Swedish” actuarial balance developed by Perez-Salamero et al. (2017) by adding an income statement which fully explains the reasons behind the changes in the system’s solvency by type of benefit. In line with the reference model, assets and liabilities are measured at present value at each reporting date, and changes in present value are reported in each period as income or expenses and are included on the income statement.…
Cryptocurrencies, Cybersecurity and Bankruptcy Law: How Global Issues Are Globalizing National Remedies
2020
The market for cryptocurrencies is interspersed with cases of loss, theft and fraud and a new transnational practice in bankruptcy law is emerging whereby cryptocurrency exchanges compensate the injured users on a collective basis. This paper will argue: first, that this trend has transplanted into Asia and Europe the US idea according to which bankruptcy law can be employed to avoid mass litigation; secondly, that this trend has transcended the debate about the characterization of digital assets, including the concerns of those scholars who maintain that digital coins cannot be objects of property; and thirdly that – since this practice follows the pattern of so-called restorative justice …