Letteratura scientifica selezionata sul tema "Debtor's liabilities"
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Articoli di riviste sul tema "Debtor's liabilities":
1
Serebryakova, Y. O. "Insolvency as a material and legal basis for initiating bankruptcy proceedings against business organizations". Legal horizons, n. 26 (2021): 47–51. http://dx.doi.org/10.21272/legalhorizons.2021.i26.p47.
Abstract (sommario):
In this scientific article, the author discloses the definition of insolvency as a substantive legal basis for opening bankruptcy proceedings. It is emphasized that the grounds for initiating bankruptcy proceedings enshrined in the Bankruptcy Procedure Code are not consistent with the concept of insolvency of the debtor, which is enshrined in part one of Article 1 of this Code, as their combined application does not require establishing the debtor's ability to meet its monetary obligations. to creditors after the due date solely through the application of bankruptcy proceedings. It is established that the courts do not establish the facts of the debtor's signs of insolvency, taking into account the concept of insolvency, which is enshrined in law. It is alleged that the postponement of the moment of proving insolvency to the stage of disposition of the debtor's property is the cause of cases of unreasonable application to the debtor of the consequences of bankruptcy proceedings, namely, a moratorium on creditors' claims, restriction of the debtor to decide on his property. It is emphasized that the existing legal position of the Supreme Court on the moment of establishing the solvency of the debtor is unconstructive, as it allows the opening of bankruptcy proceedings against debtors who have no signs of insolvency, but simply perform their obligations in bad faith. It is noted that insolvency is an economic category, requires knowledge of the balance sheet of the enterprise, the economic component of its assets and liabilities, and so on. In order to establish the facts of bankruptcy, fictitious bankruptcy or hidden bankruptcy, it is proposed to conduct a mandatory economic examination of the debtor before initiating bankruptcy proceedings.
2
Pyankova, A. F., e T. V. Shershen. "MARITAL PROPERTY’ DIVISION: ISSUES OF THEORY, LEGISLATION AND LAW ENFORCEMENT". Ex Jure, n. 3 (2023): 145–67. http://dx.doi.org/10.17072/2619-0648-2023-3-145-167.
Abstract (sommario):
Abstract: the article is devoted to such aspects of marital property’ division as the division of business assets and liabilities. Attention is drawn to the fact that since the introduction of the Family Code of the Russian Federation, the structure of the economic basis of an average Russian family has changed significantly. It is concluded that when dividing, a large block of shares should be recognized as an indivisible thing and transferred to the spouse who was doing the business of the company. It is emphasized that doing business as an individual entrepreneur by one of the spouses is rather risky. The impossibility of sectioning an account on a social network is indicated, as well as the difficulties with the division of cryptocurrency. Attention is drawn to the absence in the legislation of the presumption of the community of spouses’ debts. It’s criticized that the financial manager, in accordance with the rules of the special law “On Insolvency (Bankruptcy)”, includes in the bankruptcy estate all the common property of both spouses (former spouses), sells this property, and only after satisfying the requirements of creditors within the share of the debtor spouse, if any funds remain, these funds are issued to the debtor's spouse. The recognition of tax liabilities as common obligations of spouses is debated.
3
Kundeus, Oleksandr, Nataliia Zarudna e Bogdana Truhonovetcka. "Historical and economic essence of liabilities for accounting and taxation purposes". Galic'kij ekonomičnij visnik 85, n. 6 (2023): 76–87. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.06.076.
Abstract (sommario):
The article delves into the concept of «obligations» from a historical perspective. An exploration of the essence of obligations spans from the times of the Roman Empire and the Middle Ages to contemporary interpretations. In order to account for obligations, a list of relevant accounts was compiled, which has also evolved and is presented in the article. Simultaneously, the significance of the development of this concept for accounting and taxation purposes was revealed. The essence of obligations is unveiled from both legal and economic standpoints. Rooted in the origins of legal direction since Roman law, it is understood that an obligation establishes a specific legal connection between its participants, resulting in certain rights and duties. However, it's noted that most scholars who researched the concept concluded that it is grounded in economic relations, intermediating them, and is by no means a technique for organizing economic production activities. In essence, obligations represent legal relations through which one party (debtor) must act in favor of another party (creditor) in certain actions (transferring property, performing work, paying money, etc.), or conversely refrain from specific actions, while the creditor has the right to demand the debtor's fulfillment of their obligation. The framework of regulatory documents defining the recognition and accounting of obligations is identified. The interconnection of subjects, objects, and the content of the concept of «obligation» is substantiated, suggesting that obligations are demands placed on a company's assets by its creditors, essentially an unregulated indebtedness of the enterprise. Furthermore, it's established that obligations in a modern context are characterized by specific economic resources, specificity, maturity dates for this indebtedness, compensation for resource usage, and specific sanctions for breaching previously agreed contractual obligations concerning terms or amounts of debt repayment. The position of enterprise obligations in the structure of company liabilities complies with national accounting standards.
4
A, Babaskin. "Legal nature of subordinated debt of financial institutions in Ukraine". Yearly journal of scientific articles “Pravova derzhava”, n. 31 (2020): 272–81. http://dx.doi.org/10.33663/0869-2491-2020-31-272-281.
Abstract (sommario):
In the article, the author argues that from the point of view of private law, the relationship that arises between the debtor (financial institution) and the creditor in attracting funds on terms of subordinated debt, is an economic relationship for attracting, respectively, loan, loan, bank deposit, which is performed on the terms of subordinated debt. Liabilities arising from borrowing on a subordinated debt basis are long-term, unsecured, repayable, and that change the order of creditors' claims to be applied in the event of the debtor's liquidation or bankruptcy. The existence of public-law rules governing the attraction of funds on subordinated debt does not affect the legal nature of the said transactions. Therefore, the failure of a debtor to comply with a transaction with the requirements of public law to attract funds on the basis of subordinated debt does not affect its validity. The funds attracted by the debtor bank acquire the status of subordinated debt, subject to obtaining the permission of the National Bank of Ukraine to take into account the borrowed funds on terms of subordinated debt to the capital of the bank. In the absence or revocation of the said permit, there is no reason to include such funds in the equity of the debtor bank and to assign the claims of the lender to such transaction in the event of liquidation or bankruptcy of the debtor bank to the queue established by law to satisfy the claims of creditors on subordinated debt. The article gives a comparative description of subordinated debt and hybrid capital instruments as components of the bank's additional capital, and offers suggestions for improvement of the current legislation of Ukraine.
5
Lukashina, Olga, Zaiga Oborenko e Marga Zhivitere. "Extinguishing Financial Liabilities with Equity Instruments: Theory and Practice Problems". Global Journal of Business, Economics and Management: Current Issues 6, n. 1 (25 ottobre 2016): 35. http://dx.doi.org/10.18844/gjbem.v6i1.984.
Abstract (sommario):
EU introduced “fair value” accounting rules to evaluate equity instruments issued by the debtor for creditors to extinguish financial liabilities to them. These rules are not applied if the creditor is also a direct or indirect shareholder. This paper examines approaches to the evaluation debt when the shareholder’s liabilities are capitalized. Evaluation of those debts should include an audit of the documents related to incurring of debt, followed by an analysis of the debtor’s liquid assets to secure the debt. This is necessary to prevent the use of loopholes in legislation. Then the methods of business evaluation could be applied in any private enterprise.Keywords: capitalization of debts, set-off of claims , fair value, income tax, “internal” liabilities
6
Gavrilă, Simona Petrin. "THE RESPONSIBILITY OF PERSONS CAUSING DEBTOR’S INSOLVENCY IN THE BILL ON PRE-INSOLVENCY AND INSOLVENCY PROCEEDINGS". Agora International Journal of Juridical Sciences 8, n. 1 (4 febbraio 2014): 47–53. http://dx.doi.org/10.15837/aijjs.v8i1.954.
Abstract (sommario):
Insolvency is the state of the debtor’s patrimony characterized by insufficientmonetary funds available for the payment of exigible debts. It may be the consequence ofunfavourable economic circumstances, but also the result of managerial deficiencies of evenfraud.If insolvency is caused by the gross incompetence or the fraud of the debtor’s board ofdirectors, then the syndic judge, by means of the special mechanism created in the insolvencyproceedings, i.e. the joint responsibility action, may include the responsibility of the debtor’smanagers (if the debtor is a legal person) in covering the debtor’s liabilities. From apsychological point of view, such a menacing perspective may bring about a certain control ofthe managerial activity, a certain caution of a bonus pater familias in managing the debtor’saffairs1.
7
Pokora, Andrzej. "LIABILITY OF SPOUSES REMAINING IN THE SYSTEM OF JOINT PROPERTY FOR THE OBLIGATIONS OF ONE OF THEM AND ANTI-ENFORCEMENT ACTIONS AS A MEANS OF SUBSTANTIVE DEFENCE OF THE DEBTOR’S SPOUSE". Roczniki Administracji i Prawa 1, n. XX (30 marzo 2020): 147–263. http://dx.doi.org/10.5604/01.3001.0014.1440.
Abstract (sommario):
The study concerns the scope of liability with the joint property for the obligations of one of the spouses and the issue of the defence of the debtor’s spouse by way of anti-enforcement actions. First, the matter of the property liability of the spouses for the obligations incurred by one of them when they remain in the matrimonial regime is discussed. Next, the issue of the joint property liability for the obligations due to the public law liabilities has been outlined. Further on, anti-enforcement actions as an expression of the substantive defence of the debtor’s spouse have been discussed. Finally, it was pointed out that the debtor’s spouse had an opportunity to defend himself/herself in the event of the execution from the joint bank account of the debtor and his spouse.
8
Silalahi, Derisman, e Edison Hulu. "INDIKATOR KOLEKTIBILITAS KREDIT JOINT FINANCING MENGGUNAKAN OLS & LOGIT". Jurnal Ilmu Keuangan dan Perbankan (JIKA) 11, n. 1 (30 dicembre 2021): 106–23. http://dx.doi.org/10.34010/jika.v11i1.5918.
Abstract (sommario):
This study aims to determine indicators that have a significant effect on debtor collectability. The number of sample data used is 102 joint financing debtors whose loans were realized in 2019, which consists of two groups of 51 debtors that have current and non-current collectability. The analytical method used is the ordinary least square method and the logit regression method, where the combination of the two analytical methods being used at once was not yet found in previous studies. The analysis result using ordinary least squares shows three (3) significant indicators that affect collectability, namely term of the loan, value of collateral and monthly liabilities, with a significance level of 0.05. Meanwhile, the binary logit analysis results in four (4) significant indicators, namely term of the loan, value of collateral and monthly liabilities with a significance level of 0.05 and level of job risk with a significance level of 0.10. The R-squared value in the ordinary least square is 41%, which means that the ten indicators in this study simultaneously affect the collectability variable, while 59% is influenced by other variables not included in this study. The analysis using the logit regression method shows an R-square value of 39% which can be said that the ten indicators altogether affect debtor collectability by 39%.
9
Joyce, Joseph P. "Partners, not debtors: The external liabilities of emerging market economies". Journal of Economic Behavior & Organization 157 (gennaio 2019): 320–37. http://dx.doi.org/10.1016/j.jebo.2017.12.002.
10
Шевченко, Галина, e Galina Shevchenko. "Solidary Obligations in the Russian Civil Law". Journal of Russian Law 2, n. 2 (20 gennaio 2014): 14–20. http://dx.doi.org/10.12737/2232.
Abstract (sommario):
Comprehension’s of joint obligations problems and their types are considered in the article. Special attention is paid to joint obligations arising in case of joint damnification. The recourse liabilities and subrogation as ways of relationships between joint debtors after account with the creditor final settlement are analysed. The recourse liabilities are regarded as a types protective legal relations.
Tesi sul tema "Debtor's liabilities":
1
Ligan, Mahoutin. "La déclaration de créances et le nouveau droit des entreprises en difficulté : Approche comparative Droit français/Droit OHADA". Electronic Thesis or Diss., Toulon, 2020. http://www.theses.fr/2020TOUL0136.
Abstract (sommario):
La déclaration de créance est une procédure obligatoire réservée à tous les créanciers d'un débiteur qui fait l'objet d'une procédure collective. Elle a principalement une finalité financière et à pour objectif la connaissance du passif du débiteur, et donc de mesurer son endettement au jour du jugement d'ouverture. Cela se justifie par le fait que le nouveau droit des entreprises en difficultés, contrairement à la faillite ancienne, instaure une soumission aux règles rigoureuses de la discipline collective à tous les créanciers de l'entreprise défaillante. Lesquelles règles limitent le pouvoir d'action des créanciers contre cette dernière.il va sans dire que la déclaration de créance revêt un avantage considérable pour le débiteur dans la mesure où elle permet au tribunal d’apprécier (après les procédures de vérification et d'admission des créances), les solutions envisageables pour le sauvetage de l'entreprise défaillante à travers le poids de son passif exigible. De même, elle permet d'entretenir une certaine égalité entre les créanciers de l'entreprise qui vont assurer la reconnaissance de leur droit afin de sauvegarder leur chance de participer à la procédure collective de leur débiteur. Son fondement juridique est précisé par les articles L. 622-24 et suivants du code de commerce français et 78 et suivants de l'acte uniforme portant organisation des procédures collectives (AUPC). Ainsi, à partir de la publication du jugement d'ouverture, tous les créanciers dont la créance est née antérieurement au jugement d'ouverture et les créanciers postérieurs exclus du traitement préférentiel de l'article L. 662-17 du code de commerce français, à l'exception des salariés, adressent la déclaration de leurs créances au mandataire judiciaire dans un délai de deux (2) mois. à défaut de déclaration, les créances non déclarées sont frappées de forclusion et les créanciers négligeant sont exclus des opérations de distribution pendant toute la procédure. Lorsque le créancier a été relevé de forclusion conformément à l'article L. 622-26 du code de commerce français, les délais ne courent qu'à compter de la notification de cette décision ; ils sont alors réduits de moitié. Le délai de déclaration court à l'égard de ceux-ci à compter de la notification de cet avertissement. La déclaration de créance était traditionnellement assimilée à une demande en justice. Ainsi jusqu'à l’ordonnance du 12 mars 2014, il était exigé, pour la validité de la déclaration faite par une personne autre que le débiteur, un mandat spécial donné par écrit pour l'effectuer. De même, le mandataire devait ensuite être capable d'apporter la preuve du mandat reçu jusqu'au jour où le juge statue. Dans le nouveau droit des entreprises en difficulté, la déclaration de créance est perçue comme un simple acte conservatoire, dans la mesure où elle s'apparente, par certains cotés, plus à une mise en demeure ou à une formalité administrative. Nous devons cette remise en cause de la nature de la déclaration de créance à l’ordonnance française du 12 mars 2014. Ce qu'il convient de saluer dans la mesure où cette évolution contribue à l'amélioration de la conservation des droits des créanciers. Malgré le lien de parenté très poussé existant entre les législation française et OHADA, force est de constater que le législateur OHADA n'a pas su profiter de sa récente réforme du 10 septembre 2015 pour simplifier la procédure de déclaration de créance comme cela a été fait en 2014 en France. Si un tel manquement peut se justifier par la jeunesse de la législation en vigueur dans la zone OHADA, il convient pour le législateur OHADA, qu'une évolution soit envisagée en la matière. ce qui peut inciter, à notre sens, le débiteur à fournir aux organes de la procédure, une liste complète de ses créanciers et permettre ainsi à ces derniers de bénéficier des mêmes chances d'être désintéressésThe declaration of claim is a compulsory procedure reserved for all creditors of a debtor who is the subject of collective proceedings. It has a mainly financial purpose and its objective is to ascertain the debtor's liabilities, and therefore to measure his indebtedness on the day of the opening judgment. This is justified by the fact that the new law on companies in difficulty, unlike the old bankruptcy, introduces a submission to the rigorous rules of collective discipline for all the creditors of the failing company. It goes without saying that the declaration of claims is of considerable benefit to the debtor in that it allows the court to assess (after the verification and admission of claims) the possible solutions for rescuing the failing company through the weight of its liabilities. Similarly, it makes it possible to maintain a certain equality between the company's creditors, who will ensure that their rights are recognised in order to safeguard their chance of participating in the collective procedure of their debtor. Its legal basis is specified by Articles L. 622-24 et seq. of the French Commercial Code and 78 et seq. of the Uniform Act Organising Collective Proceedings (AUPC).Thus, from the publication of the opening judgment, all creditors whose claims arose prior to the opening judgment and subsequent creditors excluded from the preferential treatment of Article L. 662-17 of the French Commercial Code, with the exception of employees, shall send a declaration of their claims to the judicial representative within two (2) months. Where the creditor has been relieved of foreclosure in accordance with Article L. 622-26 of the French Commercial Code, the time limits only run from the notification of this decision; they are then reduced by half. The time limit for filing a claim runs from the notification of this warning. Traditionally, a claim declaration was treated as a legal claim. Thus, until the Ordinance of 12 March 2014, a special written mandate was required for the validity of a declaration made by a person other than the debtor. Similarly, the agent then had to be able to provide proof of the mandate received until the day the judge ruled. In the new law on companies in difficulty, the declaration of claim is perceived as a simple conservatory act, insofar as it is, in certain respects, more akin to a formal notice or an administrative formality. We owe this reconsideration of the nature of the declaration of claim to the French order of 12 March 2014.This is to be welcomed insofar as this development contributes to improving the preservation of creditors' rights. Despite the close relationship between French and OHADA legislation, it must be noted that the OHADA legislator has not taken advantage of its recent reform of 10 September 2015 to simplify the procedure for declaring claims as was done in 2014 in France. While such a failure can be justified by the youth of the legislation in force in the OHADA zone, it is appropriate for the OHADA legislator to consider a change in this area. In our opinion, this could encourage the debtor to provide the bodies of the procedure with a complete list of his creditors and thus enable the latter to benefit from the same chances of being paid
2
Гонгало, О. О. "Облік, аудит та аналіз в системі управління дебіторською заборгованістю та зобов’язаннями торгівельного підприємства (на прикладі ТОВ «Таврія В»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12390.
Abstract (sommario):
У роботі розглянуто нормативно-правові особливості облікового забезпечення дебіторської заборгованості та зобов’язань підприємств.
Проаналізовано діючу практику обліку та аудиту на ТОВ «Таврія В».
Запропоновано напрямки удосконалення організації обліку шляхом доробки облікової політики підприємства; впровадження плану-графіку роботи з дебіторами; вдосконалення аналітичного обліку розрахунків з постачальниками та підрядниками шляхом впровадження низки облікових регістрів.The current practice of accounting and audit at LTD «Tavria V» was analyzed. The directions of improvement of the organization of the account by completion of the accounting policy of the enterprise are offered; introduction of the plan-schedule of work with debtors; improving the analytical accounting of settlements with suppliers and contractors by introducing a number of accounting registers.
3
Панова, О. С. "Облік, аналіз і аудит дебіторської заборгованості: сучасний стан та напрямки удосконалення (на прикладі тов «кліматспецсервіс»)". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7964.
Abstract (sommario):
У роботі розглядаються теоретичні аспекти обліку дебіторської заборгованості: її сутність, класифікація, оцінка, визнання та регулювання в сучасних умовах. Проаналізовано дебіторську заборгованість у складі активів підприємства, її структуру,
динаміку, якість та взаємозв’язок з ліквідністю підприємства. Запропоновано ввести по два субрахунки до рахунків 361 і 375; в договорах з покупцями передбачати суму індексації боргу; ввести журнал хронологічної реєстрації виписаних рахунків; створювати резерв сумнівних боргів по тих контрагентах, які мають прострочену дебіторську заборгованість.The work deals with the theoretical aspects of account receivable are in-process examined: her essence, classification, estimation, confession and regulation in modern terms. Author analysis an account receivable is analyzed in composition the assets of enterprise, her structure, dynamics, quality and intercommunication with liquidity of enterprise. It is suggested to enter on two sub-accounts to the accounts of 361and 375; in agreements with customers to foresee the sum of indexation of debt; to enter the magazine of chronologic registration of the written accounts; to create reserve of doubtful debts on those contractors, which have the debtor outstanding.
4
Гузенко, Анна Миколаївна. "Особливості обліку і аналіз дебіторської заборгованості на ТОВ «Рассвет ЛТД»". Магістерська робота, 2019. https://dspace.znu.edu.ua/jspui/handle/12345/2728.
Abstract (sommario):
Гузенко А. М. Особливості обліку і аналіз дебіторської заборгованості на ТОВ «Рассвет ЛТД» : кваліфікаційна робота магістра спеціальності 071 "Облік і оподаткування" / наук. керівник В. В. Сьомченко. Запоріжжя : ЗНУ, 2020. 107 с.UA : Кваліфікаційнаробота: 107с., 4 рис., 28 табл., 4 додатки, 60 літературних джерел. Метою кваліфікаційної poбoти є виявлення передумов, теоретичне та практичне дослідження організації і методики обліку та аналізу розрахунків з дебіторами на сільськогосподарському підприємстві в сучасних умовах господарювання.Об’єктомдocлiджeнняє opгaнiзaцiя бухгaлтepcькoгo обліку i аналізу,розрахунків з дебіторами напідприємстві. У пpoцeci дocлiджeння зacтocoвaнo icтopичний, діалектичний метод. В poбoтi зacтocoвaнo зaгaльнoнaукoвi методи aнaлiзу i синтезу, індукції та дедукції для дocлiджeння концептуальних підходів до визначенняeкoнoмiчнoї cутнocтi розрахунків з дебіторами. Eвpиcтичний метод eкcпepтнoї оцінки викopиcтaли для дocлiджeння стану обліку розрахунків з дебіторами в товаристві з обмеженою відповідальністю. Наукова новизна одержаних результатівполягає у розробці комплексу теоретико-практичних заходів щодо удосконалення обліку і аналізу розрахунків з дебіторами у товаристві з обмеженою відповідальністю. Конкретні результати, що отримані в ході дослідження та визначають його наукову новизну, полягають в наступному: внести поправки до діючого Плану рахунків бухгалтерського обліку активів, капіталу і господарських операцій No291 такі зміни: назву субрахунку 363 «Розрахунки з учасниками ПФГ» надати як «Розрахунки з учасниками об’єднань підприємств» та додати йому коротку характеристику наступної редакції: «за дебетом субрахунка відображається збільшення заборгованості підприємства, яке входить до об’єднання підприємств, а за кредитом – його зменшення в результаті погашення або взаємозаліку»; – доповнити діючий План рахунків субрахунками першого порядку 364 «Розрахунки з вітчизняними замовниками» та 365 Розрахунки з іноземними замовниками» з метою коректного відображення дебіторської заборгованості, що виникає між контрагентами різних галузей економіки; – доповнити характеристику субрахунку 374 і викласти її в такій редакції: «Субрахунок призначено для ведення обліку розрахунків за претензіями, які пред’явлені постачальникам, підрядникам, а також дебіторам підприємства за пред’явленими їм та визнаними штрафами, пенею, неустойками»; – доповнити План рахунків субрахунком 378 «Розрахунки з аутсорсингу», з наданням йому такої характеристики: «Субрахунок призначено для обліку дебіторської заборгованості, керування якою можливо передати компанії-аутсорсеру (факторинг, форфейтинг, цесія), що дозволитьвиокремитирозрахунки з аутсорсингу з іншої дебіторської заборгованостіі додасть прозорості практичній діяльності; – пропонуємо змінити назву субрахунку 943 «Собівартість реалізованих виробничих запасів» на «Собівартість реалізованих інших оборотних активів» з внесенням відповідних коригувань до Інструкції про використання Плану рахунків щодо його застосування з метою розширення інформативності. Це розширить можливості застосування вказаного субрахунку для характерних витрат – розроблено зведений розпорядчий документ «Реєстр документів до сплати», який дозволить раціонально організувати розрахунки з покупцями і замовниками, і ефективніше використовувати наявні фінансові ресурси підприємства. Poзpoблeнi укваліфікаційнійpoбoтi пpoпoзицiї мoжуть бути викopиcтaнi в пpaктичнiй дiяльнocтi пiдпpиємcтв.
EN : Qualifying work: 107pp., 4fig., 28tab., 4 supplements, 60references.The purpose of qualifying victory is to identify the prerequisites, theoretical and practical study of the organization and methods of accounting and analysis of settlements with debtors in an agricultural enterprise in modern conditions of management.The object of study is to provide accounting and analysis accounting, accounts receivable at the enterprise.In the beginning of the study, an historic, dialectical method was used. In general, generalized scientific methods of analysis and synthesis, induction and deduction are used to study the conceptual approaches to determining the economic value of the accounts payable. A cost-effective method of expert estimation was used to investigate the status of accounts receivable settlement in a limited liability company.The scientific novelty of the obtained results is the development of a set of theoretical and practical measures to improve the accounting and analysis of settlements with debtors in a limited liability company. The specific results obtained during the study and determining its scientific novelty are as follows:–to amend the current Plan of Accountsof Assets, Capital and Business Transactions No291 as follows: give the name of subaccount 363 «Payments with PFG Members»as «Calculations with participants of associations of enterprises»and give it a brief description of the following: «for the debit of a subaccount reflects an increase in the indebtedness of an enterprise that is part of a business combination, and a loan –itsdecrease as a result of redemption or offsetting»;–to supplement the current Accounts Schedule of first-order sub-accounts 364 «Payments with domestic customers»and 365 Payments with foreign customers «in order to accurately reflect the receivables arising between contractors of different industries»; 7–to supplement the description of subaccount 374 and to state it in the following wording: «The subaccount is intended for record keeping of calculations on claims made to suppliers, contractors, as well as debtors of the enterprise on the charges and penalties, penalties and penalties recognized to them»;–to supplement the Accounts Sub-Accounts Plan 378 «Outsourcing calculations», giving it the following characteristics: «The sub-accounts are intended to account for accounts receivable, the management of which can be transferred to an outsourcing company (factoring, forfeiting, assignment), which will allow to separate out-of-accounts calculations from outsourcing. debt and will add transparency to practical activities»;–we propose to change the name of subaccount 943 «Cost of realized inventories»to «Cost of realized other current assets»with the introduction of appropriate adjustments to the Instruction on the use of the Accounts plan for its use for the purpose of information expansion. This will increase the ability to use the specified subaccount for typical expenses–a consolidated administrative document «Register of documents for payment»has been developed, which will allow to rationally organize settlements with buyers and customers, and to use more efficiently the available financial resources of the enterprise.Positions in the qualifying winnings of the proposal may be redeemed in practical activities.
5
Araújo, Pedro Alexandre do Souto. "Exoneração do Passivo Restante Cessão do rendimento disponível e prazo". Master's thesis, 2019. http://hdl.handle.net/10316/90362.
Abstract (sommario):
Dissertação de Mestrado em Ciências Jurídico-Forenses apresentada à Faculdade de DireitoO presente trabalho de investigação versa sobre dois pontos que subjazem ao instituto de exoneração do passivo restante. Por um lado, a cessão de rendimentos prevista no art.º 239 do CIRE, por outro, o prazo que é exigido por lei para que os devedores pessoas singulares se possam libertar das dívidas que se encontram pendentes, previsto no n.º 2 do referido artigo. No que toca à cessão de rendimentos, iremos tentar avaliar qual o montante que deve ser atribuído ao devedor durante a pendência do prazo da exoneração, cindindo-o daquele que deva ser considerado disponível para amortizar as dívidas contraídas aos credores. Convocaremos, oportunamente, doutrina, jurisprudência e a normatividade jurídicoinsolvencial (mas também quaisquer corpos normativos que achemos oportunos) para que possamos, de forma rigorosa, apreciar os méritos e inconvenientes de um eventual aumento ou redução do montante a ceder. No que diz respeito ao prazo de exoneração, tentaremos, com o apoio de alguma doutrina, da normatividade comunitária preparatória, bem como do direito comparado norteamericano, defender os méritos da redução do prazo de 5 para 3 anos, de modo a que se adapte o instituto às tendências económicas actuais. Por escassez de tempo, iremos dispensar perpassar o processo de insolvência e tudo o que lhe se ache conexo, a não ser que tenha manifesta relevância para efeitos da dupla problemática que nos propomos dissertar. Não deixaremos, contudo, de fazer as merecidas abordagens (ainda que genéricas) ao próprio instituto da exoneração do passivo restante. Não deixaremos, por fim, de fazer, sempre que possível, afloramentos sintéticos sobre quaisquer peças, impulsos ou conexões substantivas ou processuais, sempre que o entendermos apropriado, bem como darmos o devido destaque à essencialidade dos operadores judiciários na marcha necessária do processo de insolvência, com especial realce para as decisões dos nossos tribunais alicerçadas às intervenções técnicas dos nossos juristas.
The present research work deals with two points that underlie the institute of exoneration of the remaining liabilities. On the one hand, the transfer of income provided for in Article 239 of the CIRE, on the other hand, the deadline which is required by law so that natural persons debtors can be released from outstanding debts, provided for in referred to in that Article.Regarding the transfer of income, we will try to assess the amount that should be attributed to the debtor during the waiting period of the exemption, separating it from the one that should be considered available to amortize the debts owed to the creditors. We will convene, in due course, doctrine, jurisprudence and normativeinsolvencial (but also any normative bodies that we deem appropriate) so that we can rigorously assess the merits and inconveniences of any increase or reduction of the amount to be assigned.With regard to the period of exemption, we will try, with the support of some doctrine, of the preparatory community normativity, as well as of American comparative law, to defend the merits of reducing the period from 5 to 3 years, so as to adapt the economic trends.Due to the shortage of time, we will avoid passing through the insolvency process and all that is connected to it, unless it has a clear relevance for the purposes of the two problems we propose to discuss.We will not, however, fail to make the deserved (though generic) approaches to the very institute of exonerating the remaining liabilities.Finally, we shall make every effort to make synthetic outcrops on any substantive or procedural parts, impulses or connections, whenever we deem it appropriate, as well as giving due importance to the essentiality of the judicial operators in the necessary march of insolvency proceedings , with special emphasis on the decisions of our courts based on the technical interventions of our lawyers.
Libri sul tema "Debtor's liabilities":
1
Law, United States Congress House Committee on the Judiciary Subcommittee on Economic and Commercial. Dischargeability in bankruptcy of criminal fines, restitution, and related liabilities arising out of a debtor's operation of a motor vehicle while legally intoxicated: Hearing before the Subcommittee on Economic and Commercial Law of the Committee on the Judiciary, House of Representatives, One Hundred First Congress, second session, June 21, 1990. Washington: U.S. G.P.O., 1991.
2
United States. Congress. House. Committee on the Judiciary. Subcommittee on Economic and Commercial Law. Dischargeability in bankruptcy of criminal fines, restitution, and related liabilities arising out of a debtor's operation of a motor vehicle while legally intoxicated: Hearing before the Subcommittee on Economic and Commercial Law of the Committee on the Judiciary, House of Representatives, One Hundred First Congress, second session, June 21, 1990. Washington: U.S. G.P.O., 1991.
3
Afong, Anne. The Uniform Act on the Collective Proceeding for the Discharge of Liabilities: The prevention of company insolvency under the O.H.A.D.A. Uniform Act. Cameroon]: [publisher not identified], 2012.
4
Fadia, Vijay. Lawsuit and asset protection: Complete guide to protecting and insulating your hard-earned assets from lawsuits, judgment liabilities and IRS : for homeowners, businesmen, professionals ... Spring Valley, CA (9966 Dolores St., Suite 108, Spring Valley 91977): Homestead Pub. Co., 1991.
5
Fadia, Vijay. Lawsuit and asset protection: Complete guide to protecting and insulating your hard-earned assets from lawsuits, judgment liabilities, and IRS : for homeowners, businessmen, professionals ... Torrance, CA (3820 Del Amo Blvd., Torrance 90503): Homestead Pub. Co., 1989.
6
Charles, Proctor. Part C The Banker–Customer Relationship, 19 Electronic Funds Transfers. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780199685585.003.0019.
Abstract (sommario):
There are various means of effecting a payment between a debtor and a creditor. This chapter focuses on payment by means of a transfer from the payee's account to an account of the creditor. It discusses electronic funds transfers systems; the legal nature of electronic funds transfers; the legal consequences of a payment by means of an electronic transfer; and liabilities to third parties.
7
Weil, Kenneth C., e Hans Frankenthal. Resolving Your Client's Tax Liabilities: Tax Code and Bankruptcy Code Remedies. CCH Incorporated, 2002.
8
Debt and investment survey: NSS forty-eighth round, January-December 1992 : household assets and liabilities as on 30.6.1991. [New Delhi]: National Sample Survey Organisation, Dept. of Statistics, Govt. of India, 1998.
9
Dennis, Faber, Vermunt Niels, Kilborn Jason e Richter Tomáš, a cura di. Commencement of Insolvency Proceedings. Oxford University Press, 2012. http://dx.doi.org/10.1093/oso/9780199644223.001.0001.
Abstract (sommario):
This is the first volume in the new Oxford International and Comparative Insolvency Law Series. The series will provide a comparative analysis of all important aspects of insolvency proceedings and domestic insolvency laws in the main economically developed and emerging countries, starting with the opening of proceedings. This volume addresses the commencement of insolvency proceedings over business debtors and the conditions in which they may arise. It explains the types of proceedings available and the participants involved. The book also analyses the effect of such action on the various players, assets and liabilities concerned. The detail and uniform nature of the treatment of topics helps practitioners to understand specific features of a foreign legal system and effectively brief foreign counsel. For all readers, the book provides access, through analysis in the detailed commentary, to material that was previously only available in a foreign language. Most major legal families (including various mixed legal systems) are covered to reflect the needs of the international insolvency community and intergovernmental organizations. This is the only book that offers a thorough comparative analysis of existing domestic insolvency laws concerning the opening of insolvency proceedings in the main economically developed and emerging countries.
Capitoli di libri sul tema "Debtor's liabilities":
1
Buchheit, Lee C., e Gulati Mitu. "Restructuring a Sovereign Debtor’s Contingent Liabilities". In Sovereign Financing and International Law, 287–94. Oxford University Press, 2013. http://dx.doi.org/10.1093/acprof:oso/9780199674374.003.0013.
2
"The Netherlands". In Rescue of Business in Europe. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198826521.003.0035.
Abstract (sommario):
In the Netherlands, the current state of insolvency law impedes the resolution of financial distress of business debtors, regardless whether one tries to rescue the business through restructuring of assets or liabilities (a) or a sale of the business going concern (b). In practice, a restructuring of assets or liabilities of SME and large enterprises typically requires the cooperation and consent of the bank. Due to market concentration of the Dutch banks (ABN Amro, ING and Rabobank serve the vast majority of corporate clients in the Netherlands) and the lack of alternative finance and competition among the banks, they play a crucial role in restructuring businesses.
3
Ian, Clarke. "10 Future Deployment and Comparison to the Restructuring Plan". In Company Voluntary Arrangements. Oxford University Press, 2022. http://dx.doi.org/10.1093/law-ocl/9780192842886.003.0010.
Abstract (sommario):
This chapter explicates CVA's future development and its comparison to the restructuring plans under Part 26A of the Companies Act 2006. Across Europe, debtors use numerous variety of structures such as bank loans and debt securities. The chapter primarily focuses on common financing, liability structures, CVA features, a case study, and the future deployment of processes in a restructuring context. The key differences between CVAs and restructuring plans are the eligibility of companies, people bound by the agreements, voting, class composition, fairness, and process. However, CVAs are expected to continue to play an instrumental role as either standalone restructuring tools or restructuring non-financial liabilities of debtors.
4
Clarke, Ian, Patrick Mackenzie e Kai Zeng. "Future Deployment and Comparison to the Restructuring Plan". In Company Voluntary Arrangements, 333–60. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192842886.003.0010.
Abstract (sommario):
Abstract This chapter explicates CVA's future development and its comparison to the restructuring plans under Part 26A of the Companies Act 2006. Across Europe, debtors use numerous variety of structures such as bank loans and debt securities. The chapter primarily focuses on common financing, liability structures, CVA features, a case study, and the future deployment of processes in a restructuring context. The key differences between CVAs and restructuring plans are the eligibility of companies, people bound by the agreements, voting, class composition, fairness, and process. However, CVAs are expected to continue to play an instrumental role as either standalone restructuring tools or restructuring non-financial liabilities of debtors.
5
Beatson, Jack, Andrew Burrows e John Cartwright. "22. Assignment". In Anson's Law of Contract, 661–79. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198829973.003.0022.
Abstract (sommario):
This Chapter considers assignment, that is to say, the transfer of B’s contractual rights against A to C by means of an agreement between B (the assignor) and C (the assignee) irrespective of A’s (the debtor’s) consent. It examines the rules governing assignment and distinguishes it from several similar concepts: the negotiability of ‘negotiable instruments’, vicarious performance, novation, and the transfer of rights and liabilities by operation of law.
6
Ayliffe, James. "Disclaimer". In Transaction Avoidance in Insolvencies. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198793403.003.0009.
Abstract (sommario):
The powers of liquidators and trustees in bankruptcy to disclaim onerous property may be categorized as avoidance powers, in that they enable a transaction that a debtor has entered into to be set aside. They are, however, unconventional avoidance powers in that they do not enable the augmentation of the assets available for creditors: rather they are aimed at the disposal of assets. Moreover, it is perhaps stretching the definition of the term ‘avoidance provision’ to include the right of disclaimer, which is an administrative provision in nature, aimed at enabling the office holder to complete the administration of the liquidation or bankruptcy without being burdened by onerous property, such as unprofitable contracts or assets that are of no value to the estate. However, it may be argued that a further aim of the powers is in accordance with the general aims of many of the avoidance provisions: namely, to prevent needless depletion of the debtor’s assets by the continuance of contracts that are unprofitable or that give rise to liabilities.
7
Shin, Hyun Song. "Financial System". In Risk and Liquidity, 96–115. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198847069.003.0006.
Abstract (sommario):
In a financial system of interlocking balance sheets, the assets of creditors are the liabilities of debtors. A change in the value of underlying assets can ripple through the financial system through valuation changes on balance sheets. Tarski’s fixed point theorem guarantees the existence of consistent valuations. Under mild regularity conditions, there is a unique fixed point. Comparative statics analysis can be used to show how systemic risk propagates.
8
Fehlberg, Belinda. "Introduction". In Sexually Transmitted Debt, 1–18. Oxford University PressOxford, 1997. http://dx.doi.org/10.1093/oso/9780198264736.003.0001.
Abstract (sommario):
Abstract In recent years of economic recession, the problems experienced by spouses and partners (‘sureties’) who provide third party loan security (‘security’) to creditors or lenders for the business liabilities of their other spouse or partner (the ‘debtor’) have received the increasing attention of judges, commentators and law reformers in the United Kingdom, Australia, and Canada.
9
Sayer, P. "Liability of the Lender for Breaches of Contract and Misrepresentation by the Seller". In The Law of Consumer Credit and Hire, 385–94. Oxford University PressOxford, 2009. http://dx.doi.org/10.1093/oso/9780199230365.003.0011.
Abstract (sommario):
Abstract The Crowther Committee, in its report, recommended that a creditor whose relationship with a supplier of goods and services was that of a ‘connected lender’ should be answerable in damages to the borrower for any misrepresentations or breaches of contract committed by the supplier. This would be so even though the credit agreement between the lender and the borrower was a loan agreement. Section 75 of the Consumer Credit Act (CCA) 1974 creates a liability of a creditor to the debtor, in certain circumstances, for breaches of contract and misrepresentations committed by the supplier. Also, under section 56(2) of the CCA 1974, in certain circumstances, negotiations undertaken by the supplier with the borrower shall be deemed to be conducted in the capacity of agent of the creditor. This so- called ‘deemed agency’ provision can also impose liabilities upon a creditor for misrepresentations etc. of the supplier. Under section 75(1), if a debtor under a debtor-creditor-supplier agreement falling within section 12(b) or (c) of the CCA 1974, has, in relation to a transaction financed by the agreement, any claim against the supplier in respect of misrepresentation or breach of contract, he shall have a like claim against the creditor, who with the supplier, shall accordingly be jointly and severally liable to the debtor.
10
Miller, Gareth. "Bankruptcy". In The Family, Creditors, and Insolvency, 109–54. Oxford University PressOxford, 2004. http://dx.doi.org/10.1093/oso/9780199269358.003.0006.
Abstract (sommario):
Abstract In everyday language insolvency and bankruptcy may be used as interchangeable terms, but there is an important distinction to be drawn. Insolvency refers to a state of affairs in which an individual debtor is unable to discharge his financial obligations. This may be said to exist when his liabilities exceed his assets or when he is unable to discharge his obligations when they become due. Bankruptcy, on the other hand, is a legal status imposed by an order of the court. Insolvency will not necessarily lead to bankruptcy and there are other ways of dealing with the problems associated with that state of affairs.
Atti di convegni sul tema "Debtor's liabilities":
1
Дехканова, Жылдыз Ахматовна, e Нурсултан Исаевич Ширинбеков. "ROLE AND PLACE OF THE INSTITUTE OF LIABILITIES". In Перспективные прикладные исследования и инновации: сборник статей международной научной конференции (Санкт-Петербург, Июнь 2023). Crossref, 2023. http://dx.doi.org/10.58351/230622.2023.16.31.002.
Abstract (sommario):
Научная статья информирует институт обязательства, который широко применяется. Институт обязательств относится к сфере права и юриспруденции и представляет собой систему правил и норм. Обязательство - это юридическое обвинение одного лица (кредитора) по обвинению в адрес другого лица (должник) наказания за действия, воздерживается от некторых действий или исключения того, что (например, уменьшение суммы денег). Выполнение обязательств гарантируется в договоре, в случае неисполнения, то вопросы рассматриваются в зале судных разбирательств. The scientific article informs the institution of commitment, which is widely used. The institution of obligations belongs to the sphere of law and jurisprudence and is a system of rules and norms. A liability is a legal charge against one person (the creditor) against another person (the debtor) to punish for acting by refraining from doing something or excluding something (for example, reducing the amount of money). Fulfillment of obligations is guaranteed in the contract, in case of non-fulfillment, the issues are considered in the courtroom.
2
Šaina, Rea. "Comparative Analysis of the Personal Bankruptcy Model and Their Effects in the Legal Orders in Slovenia and Croatia". In 37th Bled eConference. University of Maribor Press, 2024. http://dx.doi.org/10.18690/um.fov.4.2024.54.
Abstract (sommario):
Personal bankruptcy is a procedure in which a natural person who is over-indebted or insolvent is helped by paying off the debts with his or her own assets. It is an institution that is changing and is increasingly being used by people in situations of over-indebtedness. In practice, it has become popular because debtors seek to obtain a discharge of their liabilities by concealing their assets, thereby failing to achieve the essential objective of personal insolvency - the equal and simultaneous repayment of creditors. The following analysis focuses on the differences and similarities between the Slovenian and the Croatian legal systems in the area of personal bankruptcy and the legal solutions offered by both legal systems. Particular attention is paid to a comparative legal analysis of statistical data showing the importance of personal bankruptcy over selected years. The analysis also addresses a peculiarity of the Croatian legal system - "simple" consumer bankruptcy, which is not known in the Slovenian legal order, and critically assesses the obstacles and dilemmas that arise in practice.
3
Manoleva Mitrovska, Danče. "НАПЛАТА ПОТРАЖИВАЊА БАНКЕ ПО ОСНОВУ УГОВОРА О КРЕДИТУ БАЗИРАН НА МЕНИЦИ И ИСПЛАТА ПОВЕРИЛАЦА У СТЕЧАЈУ ДУЖНИКА". In XV Majsko savetovanje: Sloboda pružanja usluga i pravna sigurnost. University of Kragujevac, Faculty of Law, 2019. http://dx.doi.org/10.46793/xvmajsko.185mm.
Abstract (sommario):
Payment security upon the Loan Agreement has an important role in the execution of the liabilities which result from the Loan Agreement. Those age legal instruments which those legal instrument have undergone. The bill of exchange in the Macedonian low is an instrument of payment security which enhances the debtor ‘s liability and supports the creditor’s claim. The bill of exchange as an instrument of payment security has many advantages which make it special and which should bring to every creditor enhancement of the claim and increase the chances for collection.This is especially manifested by the increase of the number of solvent and financial sound signatories of the bill of exchange. The main shortcomings of the bill of exchange as payment security are the severity of the procedure and the impossibility of direct collectionfrom a bank accont. Naemely, the bill of exchange is personal – legal instrument for payment security and its major shortcoming is the characteristic which is common for all personal – legal instruments, that’s is, the fact that it is aimed to the entire property of the debtor, instead of certain tangibles from which the creditor would be able to collect the debit with a priority in reation to the other creditors.
Rapporti di organizzazioni sul tema "Debtor's liabilities":
1
Financial Stability Report - September 2015. Banco de la República, agosto 2021. http://dx.doi.org/10.32468/rept-estab-fin.sem2.eng-2015.
Abstract (sommario):
From this edition, the Financial Stability Report will have fewer pages with some changes in its structure. The purpose of this change is to present the most relevant facts of the financial system and their implications on the financial stability. This allows displaying the analysis more concisely and clearly, as it will focus on describing the evolution of the variables that have the greatest impact on the performance of the financial system, for estimating then the effect of a possible materialization of these risks on the financial health of the institutions. The changing dynamics of the risks faced by the financial system implies that the content of the Report adopts this new structure; therefore, some analyses and series that were regularly included will not necessarily be in each issue. However, the statistical annex that accompanies the publication of the Report will continue to present the series that were traditionally included, regardless of whether or not they are part of the content of the Report. In this way we expect to contribute in a more comprehensive way to the study and analysis of the stability of the Colombian financial system. Executive Summary During the first half of 2015, the main advanced economies showed a slow recovery on their growth, while emerging economies continued with their slowdown trend. Domestic demand in the United States allowed for stabilization on its average growth for the first half of the year, while other developed economies such as the United Kingdom, the euro zone, and Japan showed a more gradual recovery. On the other hand, the Chinese economy exhibited the lowest growth rate in five years, which has resulted in lower global dynamism. This has led to a fall in prices of the main export goods of some Latin American economies, especially oil, whose price has also responded to a larger global supply. The decrease in the terms of trade of the Latin American economies has had an impact on national income, domestic demand, and growth. This scenario has been reflected in increases in sovereign risk spreads, devaluations of stock indices, and depreciation of the exchange rates of most countries in the region. For Colombia, the fall in oil prices has also led to a decline in the terms of trade, resulting in pressure on the dynamics of national income. Additionally, the lower demand for exports helped to widen the current account deficit. This affected the prospects and economic growth of the country during the first half of 2015. This economic context could have an impact on the payment capacity of debtors and on the valuation of investments, affecting the soundness of the financial system. However, the results of the analysis featured in this edition of the Report show that, facing an adverse scenario, the vulnerability of the financial system in terms of solvency and liquidity is low. The analysis of the current situation of credit institutions (CI) shows that growth of the gross loan portfolio remained relatively stable, as well as the loan portfolio quality indicators, except for microcredit, which showed a decrease in these indicators. Regarding liabilities, traditional sources of funding have lost market share versus non-traditional ones (bonds, money market operations and in the interbank market), but still represent more than 70%. Moreover, the solvency indicator remained relatively stable. As for non-banking financial institutions (NBFI), the slowdown observed during the first six months of 2015 in the real annual growth of the assets total, both in the proprietary and third party position, stands out. The analysis of the main debtors of the financial system shows that indebtedness of the private corporate sector has increased in the last year, mostly driven by an increase in the debt balance with domestic and foreign financial institutions. However, the increase in this latter source of funding has been influenced by the depreciation of the Colombian peso vis-à-vis the US dollar since mid-2014. The financial indicators reflected a favorable behavior with respect to the historical average, except for the profitability indicators; although they were below the average, they have shown improvement in the last year. By economic sector, it is noted that the firms focused on farming, mining and transportation activities recorded the highest levels of risk perception by credit institutions, and the largest increases in default levels with respect to those observed in December 2014. Meanwhile, households have shown an increase in the financial burden, mainly due to growth in the consumer loan portfolio, in which the modalities of credit card, payroll deductible loan, revolving and vehicle loan are those that have reported greater increases in risk indicators. On the side of investments that could be affected by the devaluation in the portfolio of credit institutions and non-banking financial institutions (NBFI), the largest share of public debt securities, variable-yield securities and domestic private debt securities is highlighted. The value of these portfolios fell between February and August 2015, driven by the devaluation in the market of these investments throughout the year. Furthermore, the analysis of the liquidity risk indicator (LRI) shows that all intermediaries showed adequate levels and exhibit a stable behavior. Likewise, the fragility analysis of the financial system associated with the increase in the use of non-traditional funding sources does not evidence a greater exposure to liquidity risk. Stress tests assess the impact of the possible joint materialization of credit and market risks, and reveal that neither the aggregate solvency indicator, nor the liquidity risk indicator (LRI) of the system would be below the established legal limits. The entities that result more individually affected have a low share in the total assets of the credit institutions; therefore, a risk to the financial system as a whole is not observed. José Darío Uribe Governor