Nemokumo teisinio reguliavimo ypatumai.

Lithuania is currently undergoing the development of new social relations and new legal norms that not only facilitate the emergence of economic entities but also simplify the procedure of their discontinuation. One of the main elements of discontinuation relates to insolvency (failure of an economic entity to fulfill its monetary obligations in relation to its financial and credit liabilities). It is this criterion that enables to distinguish when a company is profitable and when it is operating at a loss, and when the state needs to intervene in order to protect a certain public or private interest. Solvency is an economic concept regulated by legal norms. This term is discussed in relation to business economics, microeconomics, financial analysis as well as other economic sciences; however, in this work economic concepts and theory will only help to mould key theses and conclusions, while the problems of solvency will be discussed from the point of view of legal effectiveness and justice. The work analyses, by means of different methods, insolvency proceedings, conditions determining insolvency, grounds for instituting bankruptcy proceedings, conditions necessary to address a court with a request to recognize a company insolvent, the main financial criteria – indicators allowing the conclusion that an economic entity is insolvent. It also tries to search for the most acceptable concept of insolvency and for solutions to the problems arising in an attempt to determine whether a company is insolvent or not.Straipsnyje analizuojama nemokumo sąvoka teisinio reguliavimo aspektu ir nagrinėjamos šio teisės instituto pritaikymo Lietuvos teisės ir teisėkūros praktikoje prielaidos. Lyginant JAV, Didžiosios Britanijos, Vokietijos, Prancūzijos ir Rusijos nemokumo sampratos teisiniai aspektai, siekiama sistemiškai apžvelgti nemokumo sampratos raidą Lietuvoje, analizuojant 1992-2004 metų teisės aktus. Pateikiama Lietuvos teisės sistemai primtiniausia bei artimiausia nemokumo koncepcija