Concept selected: Stock of assets
- Definition
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The stock of assets is formed by the ensemble of assets and rights that compose the debtor's estate on the date of the declaration of bankruptcy and those that are registered at the same time or are acquired until the conclusion of the procedure. With the exception of goods and rights that are assets by nature but are legally nonseizable. It is determined by the Bankruptcy Administration, which is in charge of carrying out an inventory of the debtor's assets and liabilities and a list of creditors and of auditing the actions performed by the debtor.
- Source
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Surveys Mercantile Companies and Bankruptcy Proceedings
- Topic
- Statistical operations (links to the Inventory of Statistical Operations)
- Concepts associated