Dec 5, 2019 · Announcement Title Listing and Quotation Date &Time of Broadcast 13-Jan-2020 18:55:30 Status Replacement Corporate Action Reference SG191205RHDIVA9M Dec 5, 2019 · Eurogroup The President Rue de la Loi/Wetstraat 175 - 1048 Bruxelles/Brussel - Belgique/België www.consilium.europa.eu 1/3 Brussels, 05 December 2019 May 28, 2020 · Here we show that scaling up language models greatly improves task-agnostic, few-shot performance, sometimes even reaching competitiveness with prior state-of-the-art fine-tuning approaches. Specifically, we train GPT-3, an autoregressive language model with 175 billion parameters, 10x more than any previous non-sparse language model, and test ... Dec 5, 2019 · 1Governed by the Terms and Conditions set forth in The Uniform Offering Circular for the Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds (31 CFR Part 356, as amended), and this offering announcement. Smith on Moral Sentiments Sympathy retained sometimes in this version, always with that meaning.] Our joy over the deliverance of the heroes of tragedy or romance 156 Chapters Chapter 5 Corporate Liquidation & Reorganization Learning Objectives « corporate liquidation anq! i 1. Describe the accounting for reorganization. | 2. Prepare a statement of affairs. | Introduction . The most common reason why corporations liquidate is insolvency, A corporation is insolvent when its total liabilities exceed its ... Liquidation is the terminal process for a business In case of voluntary liquidation, it is based on decision to liquidate In case of insolvent liquidation, it is based on failure of rescue effort Therefore, the key principle is: We first try to rescue and revive a business; if that fails, liquidation follows Dec 5, 2019 · untitled : Free Download, Borrow, and Streaming : Internet ... ... йцукен • EY can help develop a comprehensive liquidation program and a detailed step-plan that meets your needs • We bring proven methodology and a wealth of experience to help you with developing an optimal pre- liquidation, liquidation and post liquidation process Phase 1 – Immediate action • The cycle of ongoing support and advice continues 4.3.1 Assumption of Sentence Sentiment Classification 77 4.3.2 Classification Methods 78 4.4 Dealing with Conditional Sentences 80 4.5 Dealing with Sarcastic Sentences 82 4.6 Cross-Language Subjectivity and Sentiment Classification 84 4.7 Using Discourse Information for Sentiment Classification 86 4.8 Emotion Classification of Sentences 87 Dec 5, 2019 · Tie reikalavimai yra susiję su karantinu, izoliavimu ir kitomis biologinio saugumo priemonėmis, priežiūros ir kontrolės priemonėmis, patalpomis ir įranga, taip pat veterinarijos gydytojo vykdoma priežiūra. Nov 17, 2022 · To answer the main research question of this paper, there are six sub-questions as explained in the following paragraphs. Cornell and Damodaran (Citation 2014) investigated the role of investor sentiment in the sevenfold run-up of Tesla stock prices in 2013-2014 and found that investor sentiment played an essential role in the enormous price increase of Tesla stocks. of uncertainty about the outcome of liquidation procedures, for all participants. For banking union to function effectively, the framework should be changed to provide the same level of certainty in liquidation as there is expected to be in resolution. Policy Contribution Issue n˚01 | January 2017 Bank liquidation in the European Union: • EY can help develop a comprehensive liquidation program and a detailed step-plan that meets your needs • We bring proven methodology and a wealth of experience to help you with developing an optimal pre- liquidation, liquidation and post liquidation process Phase 1 – Immediate action • The cycle of ongoing support and advice continues More recently, Huitema [34] considered liquidation involving market orders and limit orders, and Guilbaud and Pham [30] also proposed a liquidation model in a pro-rata microstructure. One should also note that many models dealing with high-frequency market making have been developed that can be adapted to deal with optimal liquidation. Sep 18, 2020 · Direxion All Cap Insider Sentiment Shares. KNOW. The Funds will cease trading on the NYSE Arca, Inc. ... However, from October 16, 2020 through October 23, 2020 (the "Liquidation Date ... inference, sentiment analysis, and document ranking.1. 1 Introduction Unsupervised representation learning has been highly successful in the domain of natural language processing [7, 22, 27, 28, 10]. Typically, these methods first pretrain neural networks on large-scale 1. Realization of non-cash assets and distribution of gain or loss on. realization among the partners based on their profit and loss ratio. 2. Payment of liabilities. 3. Elimination of partners’ capital deficiencies. If after the. distribution of loss on realization a partner incurs a capital. Chapter 5. Problem I 1. A, B, C and D Partnership Statement of Liquidation January 1, 20x4 to May 31, 20x4 Cash Balances before Liquidation January - Realization - Payment of expenses - Payment of liabilities Balances after Jan February - Realization - Payment of expenses - Payment of liabilities Balances before payment to partners Payment to Partners (Sch. 1) Balances after February March ... Jun 28, 2013 · The article offers an alternative approach to definition of market value coefficient, which considers switching to liquidation value. This approach is based on functional dependence of the ... corporate liquidation The Pinas Health Company had a very unstable financial condition caused by a deficiency of liquid assets. On February 4, 2020, the following information was available: Mar 1, 2022 · The two investor attention factors are complementary. They capture distinct short- and long-term components of behaviour mispricing and affect asset pricing. The empirical analysis considers base asset pricing models that combine many prominent factors from the existing literature, e.g., the FF3 (1993). FF5 is the five-factor model of Fama and ... P96,000 expected to make proceeds equal to 70% of its book value. o Equipment with a carrying amount of P161,250 has an estimated realizable value of P123,750. payable, P14,500; and trustee’s fee, P10,625. o Cash available prior to liquidation amounts to P14,875. respectively which have no estimated realizable values. Smith on Moral Sentiments Sympathy retained sometimes in this version, always with that meaning.] Our joy over the deliverance of the heroes of tragedy or romance Apr 20, 2022 · Sentiment therefore remains a candidate for causes of crypto volatility, due to investor behaviour reacting to negative news gaining high media coverage [16,17]. The weight of the negative sentiment in the Canadian press may reflect the fact that North America is the third-most active region by cryptocurrency volume moved on-chain, just behind ... of uncertainty about the outcome of liquidation procedures, for all participants. For banking union to function effectively, the framework should be changed to provide the same level of certainty in liquidation as there is expected to be in resolution. Policy Contribution Issue n˚01 | January 2017 Bank liquidation in the European Union: Brett Green American Economic Review vol. 109, no. 11, November 2019 (pp. 3813-48) Download Full Text PDF Article Information Abstract We develop a rational theory of liquidity sentiments in which the market outcome in any given period depends on agents' expectations about market conditions in future periods. Dec 5, 2019 · untitled : Free Download, Borrow, and Streaming : Internet ... ... йцукен Liquidation on 10th September 2013, and the company commenced liquidation shortly thereafter. As a result, the company has changed its basis of accounting for periods subsequent to 10th September 2013 from the going-concern basis to a liquidation basis. (6) Report on Other Legal Requirements 156 Chapters Chapter 5 Corporate Liquidation & Reorganization Learning Objectives « corporate liquidation anq! i 1. Describe the accounting for reorganization. | 2. Prepare a statement of affairs. | Introduction . The most common reason why corporations liquidate is insolvency, A corporation is insolvent when its total liabilities exceed its ... the liquidation commencement date till repayment of interim finance, whichever is lower; (vii) the amount repayable to contributories under sub-regulation (3) of regulation 2A; (viii) any other cost incurred by the liquidator which is essential for completing the liquidation process: A liquidation report gathers all the necessary information from the liquidated business such as its assets, business records, creditors, shareholders and the company’s liabilities. It should depict what the plans of the liquidator are to manage the liquidation and for how long the process shall go until it is completed. Apr 20, 2022 · Sentiment therefore remains a candidate for causes of crypto volatility, due to investor behaviour reacting to negative news gaining high media coverage [16,17]. The weight of the negative sentiment in the Canadian press may reflect the fact that North America is the third-most active region by cryptocurrency volume moved on-chain, just behind ... Dec 5, 2019 · © 2019 NIPPON STEEL CORPORATION All Rights Reserved. 2019 年12 月5 日 日本製鉄株式会社 日鉄日新製鋼株式会社 日鉄鋼板株式会社 Liquidation is the terminal process for a business In case of voluntary liquidation, it is based on decision to liquidate In case of insolvent liquidation, it is based on failure of rescue effort Therefore, the key principle is: We first try to rescue and revive a business; if that fails, liquidation follows the liquidation commencement date till repayment of interim finance, whichever is lower; (vii) the amount repayable to contributories under sub-regulation (3) of regulation 2A; (viii) any other cost incurred by the liquidator which is essential for completing the liquidation process: the liquidation commencement date till repayment of interim finance, whichever is lower; (vii) the amount repayable to contributories under sub-regulation (3) of regulation 2A; (viii) any other cost incurred by the liquidator which is essential for completing the liquidation process: A liquidation report gathers all the necessary information from the liquidated business such as its assets, business records, creditors, shareholders and the company’s liabilities. It should depict what the plans of the liquidator are to manage the liquidation and for how long the process shall go until it is completed. The expenses of Liquidation amounted to Rs. 4,600. The Liquidator is entitled to a remuneration of 3% on all the assets realised (except cash at bank) and 2% on the amounts distributed among equity shareholders. Preferential creditors included in sundry creditors amount to Rs. 30,000. All payments were made on 30th June, 1994. Statement on Nature and Extent of Abuse and Misconduct in Commercial Banks, Presented to the Subcommittee on Commerce, Consumer, and Monetary Affairs, House Committee on Government Operations, by L. William Seidman, Chairman, Federal Deposit Insurance Corporation Dec 5, 2019 · 1Governed by the Terms and Conditions set forth in The Uniform Offering Circular for the Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds (31 CFR Part 356, as amended), and this offering announcement. of uncertainty about the outcome of liquidation procedures, for all participants. For banking union to function effectively, the framework should be changed to provide the same level of certainty in liquidation as there is expected to be in resolution. Policy Contribution Issue n˚01 | January 2017 Bank liquidation in the European Union: Dec 5, 2019 · © 2019 NIPPON STEEL CORPORATION All Rights Reserved. 2019 年12 月5 日 日本製鉄株式会社 日鉄日新製鋼株式会社 日鉄鋼板株式会社 Dec 5, 2019 · untitled : Free Download, Borrow, and Streaming : Internet ... ... йцукен Problem V. RWB Corp. has the following balances in its statement of realization and liquidation for the. month of July: assets to be realized P406,500, assets realized P485,600, liabilities to be paid. P380,000, and liabilities paid P290,000. The only transactions ascertained for the month of July are credit sales P38,000 and payment of. P96,000 expected to make proceeds equal to 70% of its book value. o Equipment with a carrying amount of P161,250 has an estimated realizable value of P123,750. payable, P14,500; and trustee’s fee, P10,625. o Cash available prior to liquidation amounts to P14,875. respectively which have no estimated realizable values. source for domain-dependent terminology, i.e. sentiment expressions mostly used in specific contexts, e.g. prod-uct reviews. Significant co-occurrences we identified are for example Reklamation (i.e. a customer complaint) and Fehlkauf (i.e. a mispurchase), both clear expressions of negative sentiment. 3.3. German Collocation Dictionary Dec 5, 2019 · Created Date: 12/5/2019 3:28:06 PM Liquidation of a Partnership. Jun Sacro. 1. Ace sells the noncash assets (accounts receivable, inventory, and equipment) for $75,000. The book value of these assets is $60,000 ($15,000 + $18,000 + $35,000 -$8,000). Thus Ace realizes a gain of $15,000 on the sale. The entry is: 1. Describe the steps used to distribute available partnership. assets in liquidation under the Uniform Partnership Act. (UPA). 2. List the order of priority for each class of creditors in. partnership liquidation under the UPA. 3. Prepare a liquidation schedule to settle debts and allocate. Dec 5, 2019 · AAII’s Investor Sentiment Survey shows the percentage of investors who are market bullish, bearish, or neutral on stocks The expenses of Liquidation amounted to Rs. 4,600. The Liquidator is entitled to a remuneration of 3% on all the assets realised (except cash at bank) and 2% on the amounts distributed among equity shareholders. Preferential creditors included in sundry creditors amount to Rs. 30,000. All payments were made on 30th June, 1994. 1. Describe the steps used to distribute available partnership. assets in liquidation under the Uniform Partnership Act. (UPA). 2. List the order of priority for each class of creditors in. partnership liquidation under the UPA. 3. Prepare a liquidation schedule to settle debts and allocate. Jun 28, 2013 · The article offers an alternative approach to definition of market value coefficient, which considers switching to liquidation value. This approach is based on functional dependence of the ... Dec 5, 2019 · AML_RightsIssue_LQN_20191205.pdf AML_RightsIssue_OIS_20191217.pdf Total size =878K. Related Announcements. Related Announcements Dec 23, 2022 · Abstract and Figures. The Investor Sentiment Index (ISI) is widely regarded as a useful measure to gauge the overall mood of the market. Investor panic may result in contagion, causing failure in ... Jun 28, 2013 · The article offers an alternative approach to definition of market value coefficient, which considers switching to liquidation value. This approach is based on functional dependence of the ... Home | Scholars at Harvard 1. Describe the steps used to distribute available partnership. assets in liquidation under the Uniform Partnership Act. (UPA). 2. List the order of priority for each class of creditors in. partnership liquidation under the UPA. 3. Prepare a liquidation schedule to settle debts and allocate. 1. Describe the steps used to distribute available partnership. assets in liquidation under the Uniform Partnership Act. (UPA). 2. List the order of priority for each class of creditors in. partnership liquidation under the UPA. 3. Prepare a liquidation schedule to settle debts and allocate. Liquidation Operations and Asset Disposition (U.S. Agency for Interna-tional Development, Washington, 2000). 2 Along with Chapter 7, which addresses asset management and disposi-tion. Taken together, this bank liquidation discussion provides basic stan-dardized procedures for liquidation office operations and asset disposition. Liquidation or winding up is purchase process so which condition company's. Parker has been regulated and how can affect our board members rely on behalf in case, it an order to who may elect to. Statement of LLC liquidation Lester Torres and bachelor are members of Arcadia. Liquidation or will provide required order to be solely by it would ... 5(/$7Ï5,2 0(16$/ '(%Ç1785(6 '$ &203$1+,$ 6(&85,7,=$'25$ '( &5e',726 ),1$1&(,526 &$57®(6 &216,*1$'26 %0* &13- Q 1 v ] } µ inference, sentiment analysis, and document ranking.1. 1 Introduction Unsupervised representation learning has been highly successful in the domain of natural language processing [7, 22, 27, 28, 10]. Typically, these methods first pretrain neural networks on large-scale Sentiment Analysis application ACM 266.586 9 36 10 10 IEEE 1.119 498 30 3 3 Science Direct 15.79 13 3 2 2 Springer 25.725 n/a 1 0 0 Sentiment Analysis case study ACM 231.557 2 8 1 1 IEEE 231 125 18 1 1 Science Direct 27.529 5 5 5 5 Springer 83.463 n/a 0 0 0 Sentiment Analysis implementation Nov 17, 2022 · To answer the main research question of this paper, there are six sub-questions as explained in the following paragraphs. Cornell and Damodaran (Citation 2014) investigated the role of investor sentiment in the sevenfold run-up of Tesla stock prices in 2013-2014 and found that investor sentiment played an essential role in the enormous price increase of Tesla stocks. Dec 5, 2019 · 1Governed by the Terms and Conditions set forth in The Uniform Offering Circular for the Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds (31 CFR Part 356, as amended), and this offering announcement. Smith on Moral Sentiments Sympathy retained sometimes in this version, always with that meaning.] Our joy over the deliverance of the heroes of tragedy or romance Mar 6, 2017 · Perceived social isolation (PSI) is associated with substantial morbidity and mortality. Social media platforms, commonly used by young adults, may offer an opportunity to ameliorate social isolation. This study assessed associations between social media use (SMU) and PSI among U.S. young adults. Unsecured claims will be paid thirty cents on the peso. Arrow holds a note receivable from Target for 90,000 collaterized by an asset with a book value of 60,000 and a liquidation value of 30,000. The amount ot be realized by Arrow on the note is: a. 30,000 b. 48,000 c. 60,000 d. 90,000. Zero Na Corp. has been undergoing liquidation since ... Liquidation on 10th September 2013, and the company commenced liquidation shortly thereafter. As a result, the company has changed its basis of accounting for periods subsequent to 10th September 2013 from the going-concern basis to a liquidation basis. (6) Report on Other Legal Requirements May 31, 2023 · Liquidation: In finance and economics, liquidation is an event that usually occurs when a company is insolvent , meaning it cannot pay its obligations as and when they come due. The company’s ... Mar 6, 2017 · Perceived social isolation (PSI) is associated with substantial morbidity and mortality. Social media platforms, commonly used by young adults, may offer an opportunity to ameliorate social isolation. This study assessed associations between social media use (SMU) and PSI among U.S. young adults. Sep 18, 2020 · QUIZ-5-CORPORATE-LIQUIDATION-REORGANIZATION-09-18-2020-For-Students.pdf - Free download as PDF File (.pdf), Text File (.txt) or read online for free. Scribd is the world's largest social reading and publishing site. Dec 5, 2019 · The state asset manager was criticised by ANC secretary-general Ace Magashule for its liquidation application against the company which holds a majority stake in the Independent Media group. Nov 17, 2022 · To answer the main research question of this paper, there are six sub-questions as explained in the following paragraphs. Cornell and Damodaran (Citation 2014) investigated the role of investor sentiment in the sevenfold run-up of Tesla stock prices in 2013-2014 and found that investor sentiment played an essential role in the enormous price increase of Tesla stocks. Liquidation or winding up is purchase process so which condition company's. Parker has been regulated and how can affect our board members rely on behalf in case, it an order to who may elect to. Statement of LLC liquidation Lester Torres and bachelor are members of Arcadia. Liquidation or will provide required order to be solely by it would ... Aug 27, 2021 · A liquidation of Steinhoff NV will commence on 31 August 2021 and its assets will be sold over an 18-month period. On average, the proceeds from liquidation will be recovered on 31 August 2022, one year after the start of liquidation;3 The liquidation will give rise to legal, professional, and liquidator fees, and other May 28, 2020 · Here we show that scaling up language models greatly improves task-agnostic, few-shot performance, sometimes even reaching competitiveness with prior state-of-the-art fine-tuning approaches. Specifically, we train GPT-3, an autoregressive language model with 175 billion parameters, 10x more than any previous non-sparse language model, and test ... Dec 5, 2019 · AAII’s Investor Sentiment Survey shows the percentage of investors who are market bullish, bearish, or neutral on stocks Dec 5, 2019 · Member States shall ensure that the competent authorities have all necessary powers, including the power to conduct on‐the‐spot checks in accordance with Article 14, to obtain the information needed to assess the compliance of investment firms and, where applicable, of investment holding companies and mixed financial holding companies, with the requirements of this Directive and of ... P96,000 expected to make proceeds equal to 70% of its book value. o Equipment with a carrying amount of P161,250 has an estimated realizable value of P123,750. payable, P14,500; and trustee’s fee, P10,625. o Cash available prior to liquidation amounts to P14,875. respectively which have no estimated realizable values. Sep 18, 2020 · Direxion All Cap Insider Sentiment Shares. KNOW. The Funds will cease trading on the NYSE Arca, Inc. ... However, from October 16, 2020 through October 23, 2020 (the "Liquidation Date ... Dec 23, 2022 · Abstract and Figures. The Investor Sentiment Index (ISI) is widely regarded as a useful measure to gauge the overall mood of the market. Investor panic may result in contagion, causing failure in ... May 31, 2023 · Liquidation: In finance and economics, liquidation is an event that usually occurs when a company is insolvent , meaning it cannot pay its obligations as and when they come due. The company’s ... Nov 17, 2022 · To answer the main research question of this paper, there are six sub-questions as explained in the following paragraphs. Cornell and Damodaran (Citation 2014) investigated the role of investor sentiment in the sevenfold run-up of Tesla stock prices in 2013-2014 and found that investor sentiment played an essential role in the enormous price increase of Tesla stocks. Sep 18, 2020 · Direxion All Cap Insider Sentiment Shares. KNOW. The Funds will cease trading on the NYSE Arca, Inc. ... However, from October 16, 2020 through October 23, 2020 (the "Liquidation Date ... Title: Microsoft Word - unit 4 Liquidation of companies.docx Author: 123 Created Date: 5/13/2020 11:15:43 PM
Mar 1, 2022 · The two investor attention factors are complementary. They capture distinct short- and long-term components of behaviour mispricing and affect asset pricing. The empirical analysis considers base asset pricing models that combine many prominent factors from the existing literature, e.g., the FF3 (1993). FF5 is the five-factor model of Fama and ... . Hirtle callaghan and co
Dec 5, 2019 · 1Governed by the Terms and Conditions set forth in The Uniform Offering Circular for the Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds (31 CFR Part 356, as amended), and this offering announcement. P96,000 expected to make proceeds equal to 70% of its book value. o Equipment with a carrying amount of P161,250 has an estimated realizable value of P123,750. payable, P14,500; and trustee’s fee, P10,625. o Cash available prior to liquidation amounts to P14,875. respectively which have no estimated realizable values. 4.3.1 Assumption of Sentence Sentiment Classification 77 4.3.2 Classification Methods 78 4.4 Dealing with Conditional Sentences 80 4.5 Dealing with Sarcastic Sentences 82 4.6 Cross-Language Subjectivity and Sentiment Classification 84 4.7 Using Discourse Information for Sentiment Classification 86 4.8 Emotion Classification of Sentences 87 Below are the balances before liquidation: Cash 72,000 Other Assets 357,000 Liabilities 120,000 A, Capital 132,000 B, Capital 93,000 C, Capital 84,000 In the first month of liquidation, 60% of the other assets was sold. Liquidation expenses of P6,000 were paid, liabilities amounting to P32,400 were paid. the liquidation commencement date till repayment of interim finance, whichever is lower; (vii) the amount repayable to contributories under sub-regulation (3) of regulation 2A; (viii) any other cost incurred by the liquidator which is essential for completing the liquidation process: Liquidation on 10th September 2013, and the company commenced liquidation shortly thereafter. As a result, the company has changed its basis of accounting for periods subsequent to 10th September 2013 from the going-concern basis to a liquidation basis. (6) Report on Other Legal Requirements Sep 18, 2020 · QUIZ-5-CORPORATE-LIQUIDATION-REORGANIZATION-09-18-2020-For-Students.pdf - Free download as PDF File (.pdf), Text File (.txt) or read online for free. Scribd is the world's largest social reading and publishing site. Dec 5, 2019 · 1Governed by the Terms and Conditions set forth in The Uniform Offering Circular for the Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds (31 CFR Part 356, as amended), and this offering announcement. Liquidation Meaning. Liquidation is the shutdown of a business or business segment. The business sells off assets to pay off creditors and other liabilities. After settling all the claims, the residual funds get distributed among the owners, shareholders, and investors. Most businesses wind up due to bankruptcy or dissatisfactory business ... Brett Green American Economic Review vol. 109, no. 11, November 2019 (pp. 3813-48) Download Full Text PDF Article Information Abstract We develop a rational theory of liquidity sentiments in which the market outcome in any given period depends on agents' expectations about market conditions in future periods. Jun 28, 2013 · The article offers an alternative approach to definition of market value coefficient, which considers switching to liquidation value. This approach is based on functional dependence of the ... Liquidation Meaning. Liquidation is the shutdown of a business or business segment. The business sells off assets to pay off creditors and other liabilities. After settling all the claims, the residual funds get distributed among the owners, shareholders, and investors. Most businesses wind up due to bankruptcy or dissatisfactory business ... Liquidation on 10th September 2013, and the company commenced liquidation shortly thereafter. As a result, the company has changed its basis of accounting for periods subsequent to 10th September 2013 from the going-concern basis to a liquidation basis. (6) Report on Other Legal Requirements Mar 1, 2022 · The two investor attention factors are complementary. They capture distinct short- and long-term components of behaviour mispricing and affect asset pricing. The empirical analysis considers base asset pricing models that combine many prominent factors from the existing literature, e.g., the FF3 (1993). FF5 is the five-factor model of Fama and ... Liquidation on 10th September 2013, and the company commenced liquidation shortly thereafter. As a result, the company has changed its basis of accounting for periods subsequent to 10th September 2013 from the going-concern basis to a liquidation basis. (6) Report on Other Legal Requirements Liquidation is the terminal process for a business In case of voluntary liquidation, it is based on decision to liquidate In case of insolvent liquidation, it is based on failure of rescue effort Therefore, the key principle is: We first try to rescue and revive a business; if that fails, liquidation follows .