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After the insolvency order has become final, the court shall postpone the liquidator and order the disclosure of the extract of the liquidation order and the order of the liquidator to be published in the Companies Gazette.
The obligations of the manager of the economic organization under liquidation shall be borne by the Bankruptcy Act Section 31 determines.
At the beginning of the liquidation, the rights of the holder specified in the separate legislation related to the enterprise are terminated.
The liquidator may only make a legal declaration of the assets of the enterprise from the beginning of liquidation.
The liquidator shall assess the financial position of the enterprise and the claims against it.
The liquidator collects debtor's claims on maturity, enforces his claims and sells his property. The liquidator may make the property available to a limited liability company, a limited company or a cooperative in the form of a non-cash deposit (in the form of a contribution) in favor of the lender in the case of a preferential shareholder agreement in the Bankruptcy Act.
The liquidator's duties and procedures are determined by the Bankruptcy Act.
The party who has suffered the damage, the creditors' committee and the creditor's representative may object to the liquidator in the liquidation court within fifteen days of becoming aware of the wrongful act or omission of the liquidator. An objection may be filed by the representative of the bodies specified in Article 8 (1) on behalf of the debtor.
Receivables against the debtor must be reported to the liquidator within 40 days of the disclosure. Claims that have been reported over 40 days but within 180 days are filed by the liquidator, but only if he / she is still covered by collateral after matured debts in accordance with Section 57 (1). Failure to comply with the 180-day deadline will result in a loss of rights.
Until the filing of the liquidation order expires after 40 days, until the liquidation closing balance sheet is filed, there is an agreement between the debtor and the creditors at any time. The conditions for concluding the agreement are set forth in the Cstv. Section 44. If the settlement is in accordance with the law and the settlement will terminate the insolvency of the economic organization, the court will approve the agreement, otherwise it will issue a refusal order.

If the debtor pays all registered, acknowledged or uncontested debts, the court terminates the winding-up proceedings. The time limit for submitting the application and its content elements are specified.
At the request of the liquidator, the court decides, on the basis of the liquidation closing balance sheet and the distribution of assets, that it decides to terminate the winding-up proceedings, to terminate the debtor, to pay the costs, to pay the liquidator and to satisfy the creditor's claims.
If the winding-up proceedings can not be executed in accordance with the general rules or the debtor's assets are not sufficient to cover the liquidation costs due to the lack of bookkeeping and the records, the court is required by Article 63 / B of the Bankruptcy Act. The winding-up procedure is completed in a simplified manner.

Relevant legislation on bankruptcy and winding-up proceedings:

- Act XLIX of 1991 on bankruptcy and winding-up proceedings law
- The detailed rules for the public sale of debtor's assets in the winding-up proceedings and the provisions of Government Decree 225/2000 on liquidation accounting. (XII. 19.) Government Decree No. 237/2009. (X. 20.) Government Decree
- On the list of liquidators, No. 114/2006. (V.12.) Government Decree
- 225/2000 on the Accounting Tasks of Liquidation (XII.19.) Government decree
- In the liquidation procedure, on the electronic sale of debtor's assets, 17/2014. (II.3.) Government decree

- The 39/2009. (IX. 3.) IRM decree on the rules for settling the proceeds from the sale of the pledge and the proceeds from the recovery of the claim in the case of a pledge based on the claim

- No 36/2010 on the Rules for the Electronic Designation of Liquidators, Asset Managers and Temporary Asset Managers (V.13) IRM Decree
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