felszámolására

Felszámolásra refers to the process of liquidation in Hungarian legal and business contexts. It signifies the winding up of a company or other legal entity, typically due to insolvency, cessation of operations, or other statutory reasons. This process involves the orderly sale of the entity's assets, the settlement of its debts to creditors, and the distribution of any remaining proceeds to shareholders or members.

The initiation of felszámolásra can be voluntary, decided by the entity's owners, or involuntary, ordered by a court or a relevant authority. The primary goal is to resolve the entity's financial obligations and close its legal existence. A court-appointed liquidator, or felszámoló, is usually appointed to oversee the entire process. This individual has the responsibility to manage the liquidation, ensure compliance with legal procedures, and act in the best interests of both creditors and, where applicable, the entity's owners.

Key stages in felszámolásra include the inventory and valuation of assets, the notification of creditors, the sale of assets through public auctions or private agreements, and the distribution of funds according to legal priorities. Creditors are typically paid in a specific order, with secured creditors usually having priority over unsecured creditors. If, after all debts are settled, there are any remaining assets, they are distributed to the owners or shareholders. The process concludes with the formal deregistration of the entity from the company register, marking its official dissolution.