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insolvent
A firm that is unable to pay debts (its liabilities ( liability) exceed its assets). Bloomberg Financial Dictionary

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insolvent in‧sol‧vent [ɪnˈsɒlvənt ǁ ɪnˈsɑːl-] adjective ACCOUNTING LAW
a person or company that is insolvent does not have enough money or asset S to pay their debts:

• The company has now been declared insolvent.

• The bank could be rendered insolvent by such a large payment.

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   A company becomes insolvent when it is either unable to pay its debts as and when they fall due, or when its liabilities, including contingent and prospective liabilities, exceed the value of its assets. The opposite of solvent.
   ► See also Solvent.

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insolvent UK US /ɪnˈsɒlvənt/ US  /-ˈsɑːl-/ adjective
FINANCE, ACCOUNTING, LAW not having enough money to pay debts, buy goods, etc.: be/become/be declared insolvent »

This May the firm was declared insolvent and its operations were shut down.

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Currently, companies must be insolvent in order to go into administration.

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The bank was technically insolvent - it listed assets of $16.5 million and liabilities of $18.5 million.

Compare SOLVENT(Cf. ↑solvent)

Financial and business terms. 2012.