Keyword: «arbitration management»

The financial analysis of the debtor is the responsibility of the arbitration manager. Based on its results, key decisions are made in bankruptcy proceedings. The current Rules for conducting a financial analysis by an arbitration manager are outdated and require replacement. Since the approval of the Rules, both the legislation in the field of insolvency (bankruptcy) and the content of financial statements, the data of which are used in the calculations, have changed significantly. The article deals with the problems of applying the current Rules and suggests ways to solve them. The focus is on determining the indicators used to calculate the coefficients of financial and economic activity, based on accounting data. The author describes the procedure for calculating the indicators at the time of the approval of the Rules and proposes a refined methodology, taking into account the peculiarities of the forms of the current financial statements. It also raises the question of taking into account in the course of analysis innovations in legislation related to subsidiary liability. The article is intended for students of economic and legal fields, students of training courses for arbitration managers, as well as for professionals involved in financial analysis issues in arbitration management procedures.