A snapshot of company voluntary arrangements: Success, failure and proposals for reform

Walton Peter; Umfreville Chris; Jacobs Lezelle

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A snapshot of company voluntary arrangements: Success, failure and proposals for reform

机译：公司自愿安排的快照：改革成功，失败和提案

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Company Voluntary Arrangements (CVAs) are designed to be used in the UK to rescue a company as a going concern. They are under used in practice and have a reputation for high failure rates. This article, based upon a longer report funded by the UK insolvency profession, considers the nature of success or failure of CVAs. It considers empirical evidence to identify the weak points of CVAs in practice. It looks at quantitative data as well as taking into account views of practitioners and other stakeholders. Key elements of the CVA procedure are considered in light of recent national reform proposals and approaches and reforms internationally. Domestic reforms in the Netherlands and South Africa are considered to determine whether any lessons might be learnt from other jurisdictions. Recommendations are made including changes to the suggested amendments to the legal framework and to professional practice guidance.

机译：公司自愿安排（CVA）旨在在英国使用，以拯救公司作为持续关注。它们在实践中使用并具有高故障率的声誉。本文根据由英国破产专业资助的更长的报告，考虑了CVA的成功或失败的性质。它考虑了实证证据在实践中识别CVA的弱点。它看起来定量数据以及考虑到从业者和其他利益相关者的观点。根据最近的国家改革提案和国际国际改革和改革，考虑了CVA程序的关键要素。荷兰和南非的国内改革被认为是确定是否可以从其他司法管辖区中学到任何课程。提出了建议，包括对法律框架的建议修正案的变更以及专业实践指导。

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来源
《International Insolvency Review》 |2020年第2期|267-284|共18页
作者
Walton Peter; Umfreville Chris; Jacobs Lezelle;
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Univ Wolverhampton Wolverhampton Law Sch Wolverhampton W Midlands England;

Aston Univ Birmingham W Midlands England;

Univ Wolverhampton Wolverhampton Law Sch Wolverhampton W Midlands England|Univ Free State Bloemfontein South Africa;

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4. International Comparison and Proposal of Voluntary Accounting Information Disclosure of Listed Company in China [C] . QI Xuan The 5th International Sympsium for Corporate Governance(第五届公司治理国际研讨会）论文集 . 2009

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7. Proposal for a Council Decision on the recognition of the British Standard BS7750: 1994, establishing specification for environmental management systems, in accordance with article 12 of the Council Regulation (EEC) N. 1836/93 of 29 June 1993, allowing voluntary participation by companies in the industrial sector in a community eco-management and audit scheme; Proposal for a Council Decision on the recognition of Irish Standard IS310: First Edition, establishing specification for environmental management systems, in accordance with Article 12 of the Council Regulation (EEC) N. 1836/93 of 29 June 1993, allowing voluntary participation by companies in the industrial sector in a community eco-management and audit scheme; Proposal for a Council Decision on the recognition of Spanish Standard UNE77-801(2)-94: , establishing specification for environmental management systems, in accordance with Article 12 of the Council Regulation (EEC) N. 1836/93 of 29 June 1993, allowing voluntary participation by companies in the industrial sector in a community eco-management and audit scheme (presented by the Commission). COM (95) 422 final, 27 September 1995 [O] . 1995

机译：根据1993年6月29日理事会条例（EEC）N. 1836/93第12条，允许公司自愿参与的理事会关于承认英国标准Bs7750：1994，建立环境管理体系规范的决定的提案在工业部门的社区生态管理和审计计划;根据1993年6月29日理事会条例（EEC）N. 1836/93第12条，允许公司自愿参与的理事会关于承认爱尔兰标准Is310：第一版，建立环境管理体系规范的决定的提案在工业部门的社区生态管理和审计计划;关于承认西班牙标准的决定的提案UNE77-801（2）-94：根据1993年6月29日理事会条例（EEC）N. 1836/93第12条，制定环境管理体系规范，允许工业部门的公司自愿参与社区生态管理和审计计划（由委员会提出）。 COm（95）422决赛，1995年9月27日

A snapshot of company voluntary arrangements: Success, failure and proposals for reform

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