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insolvency

[ɪn'sɔlvənsɪ] сущ.
фин. cessation des paiements
фин., бухг. surendettement m; excédent de passif; excédent des actifs par rapport aux passifs; insuffisance d'actif
юр., фин. insolvabilité f
absolute insolvency [ɪn'sɔlvənsɪ] сущ.
бухг. surendettement m
 Английский тезаурус
insolvency [ɪn'sɔlvənsɪ] сущ.
общ. financial condition in which the total liabilities of an individual or enterprise exceed the total assets so that the claims of creditors cannot be paid (There are essentially two approaches in determining insolvency: insolvency in the equity sense and under the balance-sheet approach. Insolvency in the equity sense denotes the inability of the debtor to pay his debts as they become due in the ordinary course of business. Insolvency under the balance-sheet approach means that the total liabilities of the debtor exceed his total assets (Britannica)
insolvency
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