The SOA provides a useful source of

The SOA provides a useful source of information for both the Administrator and the creditors. Its analysis can be used to establish:


The likely return to creditors
The extent of the insolvency
Whether the directors have concealed assets from the administrator
Whether there are indications of wrongful trading
Once the administration is complete the actual performance of the administrator.


It is a very important document in the insolvency and is lodged at CRO so that the public have full visibility as to the position of the company at insolvency. It is often referred to by lenders should directors get involved in new ventures before lending to the new company to understand how serious the previous insolvency was. The SOA may also be considered when determining whether a director should be disqualified.

Results (English) 3:

SOA提供了管理人与债权人的一个有用的信息来源。它的分析可以用来建立：可能回到债权人破产的程度董事是否有隐瞒资产的管理是否有不法交易的迹象一旦管理完成了管理员的实际性能。它是在破产的一份非常重要的文件，存放在CRO使公众有充分的可见性作为公司的位置在破产。这是经常被提及的贷款人应董事进入新的合资企业之前，贷款给新公司，以了解如何严重的以前的破产是。SOA也可以考虑在确定董事是否应该被取消比赛资格。