Finans
zorunlu tasfiye
İngilizce: forced liquidation
Türkçe Tanım
Sirketin iflas etmesi ve borclarini yeniden yapilandiramamasi durumunda genellikle mahkeme veya duzenleyici otorite emriyle gereklestirilen zorunlu kapatma ve varlik satisidir. Varlik satis gelirleri yururlukteki iflas hukukundaki oncelik sirasina gore alacaklilara dagitilir. Zorunlu tasfiye en agir cozumleme sonucunu temsil eder ve genellikle gonullu yeniden yapilandirmaya kiyasla daha dusuk geri kazanim oranlariyla sonuclanir.
English Definition
The compulsory winding up and sale of a company's assets, typically ordered by a court or regulatory authority when the company is insolvent and unable to restructure its debts. Proceeds from the asset sale are distributed to creditors according to their priority under applicable insolvency law. Forced liquidation represents the most severe resolution outcome and generally results in lower recovery rates than voluntary restructuring.