{"title":"奥地利","authors":"William M. Barton, Martin M. Bauer, M. Korenjak","doi":"10.1787/9f152526-en","DOIUrl":null,"url":null,"abstract":"Austrian insolvency law facilitates such restructurings as it enables the conclusion of a reorganisation plan already if the debtor is able to offer to the (unsecured) creditors to pay a quota of at least 20 per cent on their claims within two years after the reorganisation plan's approval. As a result of the reorganisation plan being approved by the required majority of creditors and confirmed by the insolvency court, the creditors forfeit any portion of their claims exceeding the agreed quota.","PeriodicalId":366238,"journal":{"name":"Rescue of Business in Europe","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Austria\",\"authors\":\"William M. Barton, Martin M. Bauer, M. Korenjak\",\"doi\":\"10.1787/9f152526-en\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Austrian insolvency law facilitates such restructurings as it enables the conclusion of a reorganisation plan already if the debtor is able to offer to the (unsecured) creditors to pay a quota of at least 20 per cent on their claims within two years after the reorganisation plan's approval. As a result of the reorganisation plan being approved by the required majority of creditors and confirmed by the insolvency court, the creditors forfeit any portion of their claims exceeding the agreed quota.\",\"PeriodicalId\":366238,\"journal\":{\"name\":\"Rescue of Business in Europe\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-10-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Rescue of Business in Europe\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1787/9f152526-en\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Rescue of Business in Europe","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1787/9f152526-en","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Austrian insolvency law facilitates such restructurings as it enables the conclusion of a reorganisation plan already if the debtor is able to offer to the (unsecured) creditors to pay a quota of at least 20 per cent on their claims within two years after the reorganisation plan's approval. As a result of the reorganisation plan being approved by the required majority of creditors and confirmed by the insolvency court, the creditors forfeit any portion of their claims exceeding the agreed quota.
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