Accounting dimension
Analysis of due liabilities and available assets to assess the company's situation against the applicable accounting criteria.
Date of insolvency
Expertise in determining the date of suspension of payments. Analysis of the accounting, financial, and economic conditions for the opening of insolvency proceedings.
When is this expert opinion required?
The expert opinion involves determining whether a company was able to meet its due liabilities with its available assets. It is required when the date of suspension of payments must be assessed or challenged as part of insolvency proceedings or related litigation.
METHODOLOGY
Our approach takes into account three complementary dimensions — accounting, financial, and economic — in order to determine whether a suspension of payments actually occurred.
Financial dimension
Analysis of cash inflows and outflows to assess the financial cycle and the company's ability to meet its due obligations.
Economic dimension
Diagnosis of the cyclical and structural causes of the failure to assess the company's viability.
Report and support
Preparation of a memorandum for claimants or defendants on the elements supporting the date of suspension of payments.
It refers to a company’s inability to meet its due liabilities with its available assets.
Because acts carried out during the hardening period (between the date of suspension and the opening of proceedings) may be voided.
Through a three-pronged analysis: accounting (liabilities/assets), financial (cash flows), and economic (viability).
Yes. We analyse and challenge the date of suspension of payments in both contexts.
WHAT WE OFFER
-
Three-pronged analysis
A comprehensive approach integrating the accounting, financial, and economic dimensions.
-
Methodological rigour
Analysis of the elements used to support or challenge the date adopted.
-
Reports usable in proceedings
Deliverables tailored to insolvency-related litigation.
