Реорганизация в форме присоединения как способ предупреждения банкротства туроператора по соглашению с другой туристической организацией

Анатолий Владимирович Гурьев

doi:10.21638/11701/spbu14.2016.306

Authors

Анатолий Владимирович Гурьев Volgograd branch of the Russian academy of national economy and public administration by the President of Russian Federation, 8, ul. Gagarina, Volgograd, 400131, Russian Federation

DOI:

https://doi.org/10.21638/11701/spbu14.2016.306

Abstract

The purpose of the article is the theoretical study and research into the methodology of applying mechanisms of tour operator reorganization in the form of accession as one of the means of preventing its bankruptcy. A task of the article is the legal analysis of the current legislation governing the public relations on reorganization of legal entities in the form of accession, and also the introduction of practices for the prevention of bankruptcy of tour operators for the purpose of stabilizing their business activity. During the analysis comparison of the studied data from various sources was carried out. The horizontal and comparative analysis has allowed to specify the legal contents of the studied terms. The author, by analogy with credit institutions, has offered a mechanism of legal regulation of reorganization by the form of accession with features characteristic for tour operators. The author has defined the requirements for the financial conditions of the attaching tourist organization by putting forth a formula for calculating an indicator of a tour operator’s financial solvency. The intermediate conclusion is drawn that reorganization should be considered not as succession but as a deal during which there is a transition of the rights and duties of reorganized party/parties and the legal entity/entities. The author has drawn a conclusion that reorganization by the form of accession is an effective way of prevention the tour operator’s bankruptcy, but at the same time, this way has to be applied only in case of the unsatisfactory result of carrying out other actions for the restoration of tour operator solvency. Refs 8.

Keywords:

a legal entities, the tour operator, the prevent of bankruptcy, reorganization, inclusion, financial soundness indicators, the restoration of solvency, the stages of reorganization

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References

Литература

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