The bankruptcy represents an absolutely normal market phenomenon, in our country it didn’t reached yet to be part of “game’s rule”; any investor wishes to know not only the manner of entering within a business, but also of going out of it, the business being carried out with a society which is at bankruptcy. The number of bankruptcy is an essential indicator on evaluating the functionality level of an economy. “The economists show that it is normally within a market economy with percent of 2-6% for all companies to suffer bankruptcy within a year”.

financial decision, judicial reorganization, the insolvency, the bankruptcy, the creditors