Tühjenduskava

Tühjenduskava, often translated as "liquidation plan" or "winding-up plan," refers to a structured process for the orderly dissolution of a company or organization. This plan is crucial when a business ceases operations, whether due to insolvency, voluntary closure, or other reasons. The primary goal of a tühjenduskava is to ensure that all assets are properly identified, valued, and distributed, and that all liabilities are settled to the extent possible.

The creation and execution of a tühjenduskava typically involve several key steps. First, a liquidator or trustee is appointed to oversee the process. This individual is responsible for managing the company's affairs during liquidation. The next step involves gathering and inventorying all company assets, which can include property, equipment, intellectual property, and financial holdings. These assets are then typically sold or otherwise liquidated to generate funds.

Simultaneously, all outstanding debts and obligations of the company are identified and verified. This includes payments to creditors, employees, tax authorities, and other stakeholders. Once the assets have been liquidated, the proceeds are used to satisfy these liabilities according to a predefined order of priority, which is often dictated by law. Any remaining funds, if any, are then distributed to the company's owners or shareholders.

The tühjenduskava also addresses legal and administrative requirements, such as filing necessary documents with regulatory bodies and ensuring that all contracts are terminated appropriately. The entire process aims to conclude the company's existence in a legally compliant and fair manner for all parties involved.