The thesis focuses on the concept of assets, which represents one of the most basic and most important notions of the insolvency law. Assets within the meaning of the Insolvency Act are intended to satisfy the debtor's creditors. The correct finding and recording of the relevant assets and the and the following stages of the insolvency proceedings have a crucial impact on the level of satisfaction that will be given to the debtor's creditors. Step by step, the present thesis introduces to the reader the legal regulation of the most important legal terms related to the insolvency assets. Starting with the definition of the term assets to the inventory phase, where the relevant assets are recorded. In the context of this phase, the thesis add...