偿债能力评估中担保的计算

Calculation of Assurance in Financial Solvency Appraisal

本文针对偿债能力评估实践中遇到的一些问题,提出了解决方案。通过对比计算,得出结论:在担保的计算过程中一般应采用先计算债务人的偿债能力,再计算担保人的偿债能力的方法,以获得偿债能力最大值。一些例外的情况则需经计算后加以确定。

This article offers the ways to solve the problems in financial solvency appraisal, and draws the conclusion that the debtor's financial solvency should firstly be calculated and then the creditor's, so that the maximum of solvency can be obtained. As for the exceptional situa- tions, it should only be decided after calculation.