Methodology for identifying signs of bankruptcy of LLC when paying the participant the actual value of the share
https://doi.org/10.34020/1993-4386-2026-2-69-74
Abstract
The problem of paying the actual value of the share to the former members of the LLC has not been solved in practice either from a legal or economic point of view. The authors propose a sequence of actions by an expert an economist to prove the presence or absence of signs of bankruptcy of an LLC in the event that the participant is paid the actual value of the share. The methodology includes an analysis of the financial performance of the company, an assessment of the structure of its assets and liabilities, forecasting the consequences of the payment of the actual value of the share for LLC.
About the Authors
О. Belomyttseva
National Research Tomsk State University
Russian Federation
Russian Federation
Belomyttseva О. – Doctor of Economics, Professor of the Department of Finance and Accounting, Director of the Center for Financial and Economic Expertise of the National Research Tomsk SU.
Tomsk
N. Korolkov
National Research Tomsk State University
Russian Federation
Russian Federation
Korolkov N. – Senior Lecturer, Department of Property Assessment and Management, National Research Tomsk SU, Director of Argument Independent Assessment Agency LLC.
Novosibirsk
References
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5. Belomyttseva O. S. Financial analysis in bankruptcy cases – shortcomings and possibilities of challenging, Imushchestvennye otnosheniya v Rossijskoj Federacii, 2025, No. 11 (290), pp. 40-45. (In Russ.).
Review
For citations:
Belomyttseva О., Korolkov N. Methodology for identifying signs of bankruptcy of LLC when paying the participant the actual value of the share. Siberian Financial School. 2026;(2):69-74. (In Russ.) https://doi.org/10.34020/1993-4386-2026-2-69-74
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