The main question that arises before the reorganization of the participants – what is the rights and responsibilities must go to successor. Legally it was definitely that: 1) The full rights and duties can be transformed into a merger, takeover and transformation, ie to the same assignee, and 2) The full volume – more than one successor in accordance with their shares. This can happen only in case of separation. 3) In case of separation, when one company is allocated one or more of the rights transferred partially. To answer this question, we need to begin to define the principles on which to follow the reorganized entity. There are four basic principles: the principle of technologically– the territorial principle – conservation principle and the principle of repetition. Technological principle involves the separation of assets and liabilities of commercial or non-profit organization. The division of assets and liabilities is based on activity of the organization.
This principle finds its application in the distribution of assets, with the definition of succession, with the distribution of unfinished construction, manufacturing, accounts receivable and payable. Regional printsippodrazumevaet division of assets and liabilities, depending on the area where the property will be located at the outbreak of a legal entity rights to use it. The territorial principle is applied to objects of general economic fitness center, children's camps, and so on. The principle of conservation grants rights and obligations related to payment taxes, an injury to the health and lives of workers who appeared before the restructuring process of the legal person. Finally, the principle of repetition, which is used for the distribution of accounts payable, loans and other obligations. The main requirement is that shareholders may propose the reorganization – a fair division of property the organization and its obligations. The criteria for equitable distribution of assets is liquidity ratios, financial strength, solvency and others.
