{"id":2783,"date":"2019-11-22T11:09:15","date_gmt":"2019-11-22T10:09:15","guid":{"rendered":"https:\/\/www.phenix-expertise.com\/?page_id=2783"},"modified":"2020-01-20T10:52:26","modified_gmt":"2020-01-20T09:52:26","slug":"bilan-de-liquidation-comment-le-creer","status":"publish","type":"post","link":"https:\/\/www.phenix-expertise.com\/en\/bilan-de-liquidation-comment-le-creer\/","title":{"rendered":"Liquidation balance sheet: how to create it?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The liquidation balance sheet is a <strong>accounting document <\/strong>realized during the sale or dissolution of a company. It is actually the representation of the accounts of a company: it is the<strong>the balance sheet which closes the liquidation of the company<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This document is <strong>obligatory<\/strong> and must be sent to the registry. The liquidation report must be carried out as soon as the activity of the company ceases. This end can take different ways: it can be due to a cessation of activity or the dissolution of the company (closure of judicial liquidation, early dissolution, corporate purpose achieved, initial duration reached\u2026).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So the <strong>cessation of activities involves lengthy procedures<\/strong>. We are therefore going to take stock of what this liquidation balance sheet is and how to achieve it.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Do not confuse with judicial liquidation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Unlike an amicable liquidation, the <a href=\"https:\/\/www.phenix-expertise.com\/en\/fr\/services\/liquidation-judiciaire\/\">judicial liquidation<\/a> is a collective procedure which takes place following a judgment. A company was placed in compulsory liquidation after having found itself in insolvency and a reorganization plan failed or was impossible to put in place.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the liquidation closing balance sheet?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A person, called the <strong>amicable liquidator<\/strong>, will be in charge of writing this <a href=\"https:\/\/www.phenix-expertise.com\/en\/fr\/comment-et-pourquoi-deposer-le-bilan-de-votre-entreprise\/\"><strong>liquidation closing balance sheet<\/strong><\/a><strong>,<\/strong> as well as the income statement and appendices. This file makes it possible to give a clear statement of the financial and patrimonial situation of the company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This liquidation report records the sale of assets, settlements of debts and payments of debts. The subtraction between assets and liabilities results in the liquidation bonus (if the result is positive) or the liquidation penalty (in the event of loss). In short, it is a<strong> classic balance sheet except that it is the last of the company<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to carry out the liquidation balance sheet?<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">The appointment of the amicable liquidator<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">During the general meeting which marks the closure of the company, an amicable liquidator is appointed. It is he who manages the liquidation operations of the company.<strong> This report must be drawn up within a month.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Be sure to take care to draw up a report of dissolution; this document entails the liquidation and the appointment of the amicable liquidator.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Liability clearance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The mission of the amicable liquidator is to<strong>clear the liabilities by realizing the asset<\/strong>. These legal terms mean that he will sell the assets of the company to pay off all the debts. You should know that the sale of goods is made within the limit of the payable liabilities: that is to say all the debts that have come due and not settled that the creditors are entitled to demand immediate payment. .<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the event that, after the settlement of debts, there is money left in the accounts, we talk about <a href=\"https:\/\/www.phenix-expertise.com\/en\/fr\/services\/reprise-dentreprise\/\">society <em>in bonus<\/em><\/a> (or<strong> liquidation bonus<\/strong>); otherwise, it is a <strong>liquidation mali <\/strong>: the assets were not enough to clear the liabilities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Closing of liquidation operations<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Following this, the amicable liquidator summons all the partners who note this <strong>liquidation closing balance sheet<\/strong>. They rule on the liquidation accounts, discharge the liquidator and discharge him from his duties.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On this occasion, a report is drawn up. It must then be registered with taxes and be accompanied by the liquidation surplus. The last taxes payable must be paid when due.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This conclusion of liquidation must be made within three years following the dissolution of the company.As soon as the partners have decided on the closing of the liquidation operations, the liquidator begins the steps to request the <strong>delisting from the company<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Le bilan de liquidation est un document comptable r\u00e9alis\u00e9 lors de la cession ou de la dissolution d\u2019une soci\u00e9t\u00e9. Il s\u2019agit en r\u00e9alit\u00e9 de la repr\u00e9sentation des comptes d\u2019une soci\u00e9t\u00e9 :&nbsp; c\u2019est le bilan qui cl\u00f4ture la liquidation de la soci\u00e9t\u00e9. Ce document est obligatoire et devra \u00eatre transmis au greffe. Le bilan de liquidation [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":2726,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_glsr_average":0,"_glsr_ranking":0,"_glsr_reviews":0,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.8 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Bilan de liquidation : comment le cr\u00e9er ? - Phenix Expertise : Accompagnement Cr\u00e9ation Entreprise<\/title>\n<meta name=\"description\" content=\"Vous vous demandez comment r\u00e9diger le bilan de cl\u00f4ture de liquidation ? Pourquoi est-il si important ? 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