{"id":95,"date":"2026-09-03T15:36:20","date_gmt":"2026-09-03T12:36:20","guid":{"rendered":"https:\/\/jblaw.ee\/likvidaciya-kompanii\/"},"modified":"2026-09-07T20:39:24","modified_gmt":"2026-09-07T17:39:24","slug":"probleemse-ettevotte-likvideerimine","status":"publish","type":"page","link":"https:\/\/jblaw.ee\/ru\/likvidacija-problemnoj-kompanii\/","title":{"rendered":"\u041b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u044f \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439"},"content":{"rendered":"<section class=\"content-section content-section--intro\">\n<div class=\"content-copy\">\n<p class=\"content-kicker\">\u041b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u044f \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u044b\u0445 O\u00dc<\/p>\n<h2>\u041b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u044f \u0447\u0435\u0440\u0435\u0437 \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0443 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043d\u043e\u0432\u043e\u043c\u0443 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0443<\/h2>\n<p>\u0412 \u0440\u0430\u043c\u043a\u0430\u0445 \u0443\u0441\u043b\u0443\u0433\u0438 \u00ab\u041b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u044f \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439\u00bb JBLAW \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0430\u0435\u0442 \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0443 \u0434\u043e\u043b\u0438 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u043e\u0439 O\u00dc \u0434\u0440\u0443\u0433\u043e\u043c\u0443 \u043b\u0438\u0446\u0443, \u0441\u043c\u0435\u043d\u0443 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0430 \u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u0430 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f, \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u0435 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u043e\u0432\u0430\u043d\u043d\u0443\u044e \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0443 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438. \u0414\u043b\u044f \u043a\u043b\u0438\u0435\u043d\u0442\u0430 \u044d\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442 \u0432\u044b\u0445\u043e\u0434 \u0438\u0437 \u0432\u043b\u0430\u0434\u0435\u043d\u0438\u044f \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0435\u0439; \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438 \u0441\u0430\u043c\u0430 O\u00dc \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0430\u0435\u0442 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u0443\u0436\u0435 \u0441 \u043d\u043e\u0432\u044b\u043c \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u043c \u0438 \u043d\u043e\u0432\u044b\u043c \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u043c.<\/p>\n<p>\u041f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u0431\u0430\u0437\u0430 \u0442\u0430\u043a\u043e\u0439 \u043c\u043e\u0434\u0435\u043b\u0438 \u2014 \u043f\u0440\u0435\u0436\u0434\u0435 \u0432\u0441\u0435\u0433\u043e <strong>\u00c4riseadustik (\u00c4S) \u00a7 149<\/strong> \u043e \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0435 \u0434\u043e\u043b\u0438, <strong>\u00a7 180<\/strong> \u043e \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 O\u00dc, <strong>\u00a7 184<\/strong> \u043e\u0431 \u0438\u0437\u0431\u0440\u0430\u043d\u0438\u0438 \u0438 \u043e\u0442\u0437\u044b\u0432\u0435 \u0447\u043b\u0435\u043d\u043e\u0432 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f. \u041a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u0430\u044f \u0441\u0434\u0435\u043b\u043a\u0430 \u0442\u0430\u043a\u0436\u0435 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u0443\u0441\u0442\u0430\u0432\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u0441\u043e\u0441\u0442\u0430\u0432\u0430 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432, \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u0439 \u043d\u0430 \u043e\u0442\u0447\u0443\u0436\u0434\u0435\u043d\u0438\u0435 \u0434\u043e\u043b\u0438 \u0438 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f O\u00dc.<\/p>\n<\/p><\/div>\n<aside class=\"fact-card\">\n    <span class=\"fact-card__label\">\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438 \u0432\u0430\u0436\u043d\u043e<\/span><br \/>\n    <strong>\u041f\u0435\u0440\u0435\u0434\u0430\u0447\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043d\u0435 \u0441\u0442\u0438\u0440\u0430\u0435\u0442 \u043f\u0440\u043e\u0448\u043b\u044b\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u0431\u044b\u0432\u0448\u0435\u0433\u043e \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f.<\/strong><\/p>\n<p>\u0423\u0447\u0430\u0441\u0442\u043d\u0438\u043a O\u00dc \u043f\u043e \u043e\u0431\u0449\u0435\u043c\u0443 \u043f\u0440\u0430\u0432\u0438\u043b\u0443 \u043d\u0435 \u043e\u0442\u0432\u0435\u0447\u0430\u0435\u0442 \u043b\u0438\u0447\u043d\u043e \u043f\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 (<strong>\u00c4S \u00a7 135(2)<\/strong>), \u043e\u0434\u043d\u0430\u043a\u043e \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c \u0431\u044b\u0432\u0448\u0435\u0433\u043e \u0447\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0437\u0430 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f, \u0434\u043e\u043f\u0443\u0449\u0435\u043d\u043d\u044b\u0435 \u0432 \u043f\u0435\u0440\u0438\u043e\u0434 \u0435\u0433\u043e \u043f\u043e\u043b\u043d\u043e\u043c\u043e\u0447\u0438\u0439, \u043e\u0446\u0435\u043d\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e \u043f\u043e <strong>\u00c4S \u00a7 187<\/strong> \u0438 \u0434\u0440\u0443\u0433\u0438\u043c \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u044b\u043c \u043d\u043e\u0440\u043c\u0430\u043c.<\/p>\n<\/aside>\n<\/section>\n<section class=\"content-section\">\n<p class=\"content-kicker\">\u0427\u0442\u043e \u0438\u043c\u0435\u043d\u043d\u043e \u0434\u0435\u043b\u0430\u0435\u043c<\/p>\n<h2>\u041b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u044f \u0447\u0435\u0440\u0435\u0437 \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0443 \u2014 \u043f\u043e\u0434 \u043a\u043b\u044e\u0447<\/h2>\n<ol class=\"editorial-steps\">\n<li><strong>\u041f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u043c \u0438\u0441\u0445\u043e\u0434\u043d\u043e\u0435 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u0435.<\/strong> <span>\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0434\u0430\u043d\u043d\u044b\u0435, \u0443\u0441\u0442\u0430\u0432, \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432, \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0443\u044e \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c, \u0434\u043e\u043b\u0433\u0438, \u0438\u0441\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0438 \u0441\u0443\u0434\u0435\u0431\u043d\u044b\u0435 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043e\u0431\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0438 \u043f\u0440\u0438\u0437\u043d\u0430\u043a\u0438 \u043d\u0435\u043f\u043b\u0430\u0442\u0451\u0436\u0435\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438.<\/span><\/li>\n<li><strong>\u0413\u043e\u0442\u043e\u0432\u0438\u043c \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0443 \u0434\u043e\u043b\u0438.<\/strong> <span>\u041f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u043c \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u044b\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f <strong>\u00c4S \u00a7 149<\/strong>, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0435 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0435 \u043f\u0440\u0430\u0432\u043e \u0434\u0440\u0443\u0433\u0438\u0445 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432 \u0438 \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u044f \u0443\u0441\u0442\u0430\u0432\u0430; \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u043c \u0442\u0440\u0435\u0431\u0443\u0435\u043c\u0443\u044e \u0444\u043e\u0440\u043c\u0443 \u0441\u0434\u0435\u043b\u043a\u0438.<\/span><\/li>\n<li><strong>\u041c\u0435\u043d\u044f\u0435\u043c \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0430 \u0438 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435.<\/strong> <span>\u041e\u0444\u043e\u0440\u043c\u043b\u044f\u0435\u043c \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u044f \u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f. \u041f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u0435\u0442 \u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 O\u00dc \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 <strong>\u00c4S \u00a7 180<\/strong>, \u0430 \u043f\u043e\u0440\u044f\u0434\u043e\u043a \u0438\u0437\u0431\u0440\u0430\u043d\u0438\u044f \u0438 \u043e\u0442\u0437\u044b\u0432\u0430 \u0447\u043b\u0435\u043d\u043e\u0432 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u0443\u0435\u0442\u0441\u044f <strong>\u00c4S \u00a7 184<\/strong>.<\/span><\/li>\n<li><strong>\u041e\u0431\u043d\u043e\u0432\u043b\u044f\u0435\u043c \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0434\u0430\u043d\u043d\u044b\u0435.<\/strong> <span>\u0412 \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u043d\u043e\u043c \u043e\u0431\u044a\u0451\u043c\u0435 \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0430\u0435\u043c \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u0441\u0432\u0435\u0434\u0435\u043d\u0438\u0439 \u0432 \u00c4riregister, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0434\u0430\u043d\u043d\u044b\u0435 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430, \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u0438\u043d\u044b\u0435 \u0441\u0432\u0435\u0434\u0435\u043d\u0438\u044f, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0442 \u0430\u043a\u0442\u0443\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438 \u0432 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u0439 \u0441\u0434\u0435\u043b\u043a\u0435.<\/span><\/li>\n<li><strong>\u041f\u0435\u0440\u0435\u0434\u0430\u0451\u043c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b.<\/strong> <span>\u041f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0443\u0435\u0442 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442 \u043f\u043e <strong>\u00c4S \u00a7 183<\/strong>. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u0441\u043e\u0445\u0440\u0430\u043d\u044f\u0442\u044c\u0441\u044f \u0432 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0441\u0440\u043e\u043a\u0438; \u0431\u0430\u0437\u043e\u0432\u043e\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u043e <strong>Raamatupidamise seadus (RPS) \u00a7 12<\/strong> \u2014 \u0441\u0435\u043c\u044c \u043b\u0435\u0442 \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043d\u044b\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u043c \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432.<\/span><\/li>\n<li><strong>\u0424\u0438\u043a\u0441\u0438\u0440\u0443\u0435\u043c \u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u0438\u0435 \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0438.<\/strong> <span>\u0424\u043e\u0440\u043c\u0438\u0440\u0443\u0435\u043c \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0442 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432, \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u044e\u0449\u0438\u0445 \u0441\u043c\u0435\u043d\u0443 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430\/\u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u0430 \u0438 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0443\u044e \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0443 \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u043d\u043e\u0432\u043e\u043c\u0443 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u043c\u0443 \u043b\u0438\u0446\u0443.<\/span><\/li>\n<\/ol>\n<\/section>\n<section class=\"content-section content-section--split\">\n<div>\n<p class=\"content-kicker\">\u041a\u043e\u043c\u0443 \u043f\u043e\u0434\u0445\u043e\u0434\u0438\u0442<\/p>\n<h2>\u041a\u043e\u0433\u0434\u0430 \u043f\u043e\u0434\u0445\u043e\u0434\u0438\u0442 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u044f \u0447\u0435\u0440\u0435\u0437 \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0443 O\u00dc<\/h2>\n<ul class=\"check-list\">\n<li>\u0432\u043b\u0430\u0434\u0435\u043b\u0435\u0446 \u0431\u043e\u043b\u044c\u0448\u0435 \u043d\u0435 \u0445\u043e\u0447\u0435\u0442 \u0437\u0430\u043d\u0438\u043c\u0430\u0442\u044c\u0441\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0435\u0439;<\/li>\n<li>\u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0430, \u043d\u043e O\u00dc \u043e\u0441\u0442\u0430\u0451\u0442\u0441\u044f \u0432 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0435;<\/li>\n<li>\u043d\u0443\u0436\u043d\u043e \u043f\u043e\u043b\u043d\u043e\u0441\u0442\u044c\u044e \u0432\u044b\u0439\u0442\u0438 \u0438\u0437 \u0441\u043e\u0441\u0442\u0430\u0432\u0430 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432 \u0438 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f;<\/li>\n<li>\u0435\u0441\u0442\u044c \u043d\u0430\u043a\u043e\u043f\u0438\u0432\u0448\u0430\u044f\u0441\u044f \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0430\u044f \u0438\u043b\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0430\u044f \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u0430;<\/li>\n<li>\u043d\u043e\u0432\u044b\u0439 \u0432\u043b\u0430\u0434\u0435\u043b\u0435\u0446 \u0433\u043e\u0442\u043e\u0432 \u043f\u0440\u0438\u043d\u044f\u0442\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044e \u0438 \u0434\u0430\u043b\u044c\u043d\u0435\u0439\u0448\u0435\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0435\u044e \u043d\u0430 \u0437\u0430\u043a\u043e\u043d\u043d\u044b\u0445 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u044f\u0445.<\/li>\n<\/ul><\/div>\n<div>\n<p class=\"content-kicker\">\u0427\u0442\u043e \u043d\u0443\u0436\u043d\u043e \u0434\u043b\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438<\/p>\n<h2>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0438 \u0441\u0432\u0435\u0434\u0435\u043d\u0438\u044f<\/h2>\n<ul class=\"plain-list\">\n<li>\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u043a\u043e\u0434 \u0438 \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0430\u044f \u0432\u044b\u043f\u0438\u0441\u043a\u0430 O\u00dc;<\/li>\n<li>\u0443\u0441\u0442\u0430\u0432 \u0438 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432;<\/li>\n<li>\u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u0433\u043e\u0434\u043e\u0432\u044b\u0435 \u043e\u0442\u0447\u0451\u0442\u044b \u0438 \u0442\u0435\u043a\u0443\u0449\u0438\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0434\u0430\u043d\u043d\u044b\u0435;<\/li>\n<li>\u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0430\u043a\u0442\u0438\u0432\u043e\u0432, \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432 \u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432;<\/li>\n<li>\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0438 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0440\u043e\u0432, \u0435\u0441\u043b\u0438 \u0435\u0441\u0442\u044c;<\/li>\n<li>\u0441\u0432\u0435\u0434\u0435\u043d\u0438\u044f \u043e \u0441\u0443\u0434\u0435\u0431\u043d\u044b\u0445 \u0438 \u0438\u0441\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430\u0445;<\/li>\n<li>\u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043e \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u043d\u0435\u043f\u043b\u0430\u0442\u0451\u0436\u0435\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438, \u0435\u0441\u043b\u0438 \u043e\u043d\u0430 \u0438\u043c\u0435\u0435\u0442\u0441\u044f.<\/li>\n<\/ul><\/div>\n<\/section>\n<section class=\"content-section notice-panel\">\n<div>\n<p class=\"content-kicker\">\u0413\u0440\u0430\u043d\u0438\u0446\u0430 \u0443\u0441\u043b\u0443\u0433\u0438<\/p>\n<h2>\u0421\u043c\u0435\u043d\u0430 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0430 \u043d\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u043f\u043e\u0441\u043e\u0431\u043e\u043c \u0441\u043a\u0440\u044b\u0442\u044c \u0430\u043a\u0442\u0438\u0432\u044b \u0438\u043b\u0438 \u0443\u0439\u0442\u0438 \u043e\u0442 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438<\/h2>\n<\/p><\/div>\n<p>\u041c\u044b \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0430\u0435\u043c \u0442\u043e\u043b\u044c\u043a\u043e \u0437\u0430\u043a\u043e\u043d\u043d\u0443\u044e \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0443 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438. \u0415\u0441\u043b\u0438 \u0443 O\u00dc \u0438\u043c\u0435\u0435\u0442\u0441\u044f \u043d\u0435 \u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0430\u044f \u043d\u0435\u043f\u043b\u0430\u0442\u0451\u0436\u0435\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u044c, \u0443 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043c\u043e\u0433\u0443\u0442 \u0432\u043e\u0437\u043d\u0438\u043a\u0430\u0442\u044c \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043d\u044b\u0435 <strong>\u00c4S \u00a7 180(5\u00b9)<\/strong>, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0441\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0443\u044e \u043f\u043e\u0434\u0430\u0447\u0443 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043e \u0431\u0430\u043d\u043a\u0440\u043e\u0442\u0441\u0442\u0432\u0435. \u041f\u0435\u0440\u0435\u0434\u0430\u0447\u0430 \u0434\u043e\u043b\u0438 \u0438\u043b\u0438 \u0441\u043c\u0435\u043d\u0430 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0441\u0430\u043c\u0430 \u043f\u043e \u0441\u0435\u0431\u0435 \u043d\u0435 \u043e\u0442\u043c\u0435\u043d\u044f\u0435\u0442 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c \u0437\u0430 \u043f\u0440\u0435\u0436\u043d\u0438\u0435 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f \u0438 \u043d\u0435 \u0434\u043e\u043b\u0436\u043d\u0430 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u0434\u043b\u044f \u0443\u0449\u0435\u043c\u043b\u0435\u043d\u0438\u044f \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0440\u043e\u0432.<\/p>\n<\/section>\n<section class=\"content-section official-sources\">\n<p class=\"content-kicker\">\u041f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u0431\u0430\u0437\u0430<\/p>\n<h2>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u043d\u043e\u0440\u043c\u044b \u042d\u0441\u0442\u043e\u043d\u0438\u0438<\/h2>\n<div class=\"legal-reference-grid\">\n<article><strong>\u00c4S \u00a7 135(2)\u2013(3)<\/strong> <span>\u0423\u0447\u0430\u0441\u0442\u043d\u0438\u043a O\u00dc \u043f\u043e \u043e\u0431\u0449\u0435\u043c\u0443 \u043f\u0440\u0430\u0432\u0438\u043b\u0443 \u043d\u0435 \u043e\u0442\u0432\u0435\u0447\u0430\u0435\u0442 \u043b\u0438\u0447\u043d\u043e \u043f\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c O\u00dc; \u0441\u0430\u043c\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u043e\u0442\u0432\u0435\u0447\u0430\u0435\u0442 \u0441\u0432\u043e\u0438\u043c \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e\u043c.<\/span><\/article>\n<article><strong>\u00c4S \u00a7 149<\/strong> <span>\u041f\u0435\u0440\u0435\u0434\u0430\u0447\u0430 \u0434\u043e\u043b\u0438 O\u00dc \u0438 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0435 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u044f\/\u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u0430\u0432\u0430.<\/span><\/article>\n<article><strong>\u00c4S \u00a7 180, \u00a7 184<\/strong> <span>\u041f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u0435\u0442 \u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 O\u00dc; \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0438 \u0438\u0437\u0431\u0438\u0440\u0430\u044e\u0442 \u0438 \u043e\u0442\u0437\u044b\u0432\u0430\u044e\u0442 \u0447\u043b\u0435\u043d\u043e\u0432 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f.<\/span><\/article>\n<article><strong>\u00c4S \u00a7 183<\/strong> <span>\u041f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0443\u0435\u0442 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438.<\/span><\/article>\n<article><strong>\u00c4S \u00a7 187<\/strong> <span>\u041e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c \u0447\u043b\u0435\u043d\u043e\u0432 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0437\u0430 \u0443\u0449\u0435\u0440\u0431, \u043f\u0440\u0438\u0447\u0438\u043d\u0451\u043d\u043d\u044b\u0439 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435\u043c \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0435\u0439; \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043c\u043e\u0433\u0443\u0442 \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u044c\u0441\u044f \u043a \u043f\u0435\u0440\u0438\u043e\u0434\u0443 \u043f\u0440\u0435\u0436\u043d\u0435\u0433\u043e \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u0430.<\/span><\/article>\n<article><strong>RPS \u00a7 12<\/strong> <span>\u041e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u0441\u043e\u0445\u0440\u0430\u043d\u044f\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0432 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u043c \u0441\u0440\u043e\u043a\u0438, \u0432 \u0431\u0430\u0437\u043e\u0432\u044b\u0445 \u0441\u043b\u0443\u0447\u0430\u044f\u0445 \u2014 \u0441\u0435\u043c\u044c \u043b\u0435\u0442.<\/span><\/article>\n<\/p><\/div>\n<div class=\"source-links\">\n    <a href=\"https:\/\/www.riigiteataja.ee\/akt\/%C3%84S\" target=\"_blank\" rel=\"noopener noreferrer\">Commercial Code \/ \u00c4riseadustik \u2014 Riigi Teataja <span aria-hidden=\"true\">\u2197<\/span><\/a><br \/>\n    <a href=\"https:\/\/www.riigiteataja.ee\/akt\/110102024003\" target=\"_blank\" rel=\"noopener noreferrer\">Accounting Act \/ Raamatupidamise seadus \u2014 Riigi Teataja <span aria-hidden=\"true\">\u2197<\/span><\/a>\n  <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>\u041b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u044f \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0447\u0435\u0440\u0435\u0437 \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0443 \u0434\u043e\u043b\u0438 O\u00dc \u043d\u043e\u0432\u043e\u043c\u0443 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0443, \u0441\u043c\u0435\u043d\u0443 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0430 \u0438 \u0447\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f, \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u043e\u0432\u0430\u043d\u043d\u0443\u044e \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0443 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438.<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/service-liquidation.php","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-95","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.3 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Probleemse ettev\u00f5tte likvideerimine ja O\u00dc \u00fcleandmine | JBLAW<\/title>\n<meta name=\"description\" content=\"Probleemse Eesti O\u00dc likvideerimine kliendi jaoks ettev\u00f5tte uuele omanikule \u00fcleandmise, juhatuse vahetamise, registritoimingute ja dokumentide \u00fcleandmise kaudu.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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