felszámoltak

Felszámoltak is a Hungarian verb form, specifically the third-person plural past tense of the verb felszámol. The basic meaning is “they liquidated” or “they wound up,” typically referring to the completion of settling a debt, dissolving an organization, or winding up a business. In practice, felszámoltak is used when the subject performing the liquidation is plural and the action is presented as completed.

In grammar, felszámol is the infinitive meaning to liquidate or settle accounts. The past tense form felszámoltak denotes a completed action by a group. In legal and business language, related terminology centers on the broader process of liquidation or wind-up, such as felszámolás (the liquidation process) and felszámoló (the liquidator, the person or entity carrying out the process). The passive or impersonal voice, when describing a liquidation of a specific subject, is often expressed with other constructions, for example in forms like felszámolták, depending on context and object.

Contextual usage largely appears in corporate, financial, and administrative prose. It can describe the end of a company’s operations through lawful dissolution, bankruptcy proceedings, or settlement of obligations. More generally, felszámol can also refer to settling or closing out various accounts or affairs, not exclusively to corporate entities.

Etymology: felszámol combines the prefix fel- (up, to completion) with számol (to count, reckon), historically tying the word to the act of settling or closing accounts. The sense shifted over time toward the dissolution of organizations and the winding up of affairs.

See also: felszámolás, felszámoló, felszámolási eljárás, csődeljárás.