Razmahova

This article deals with the allocations in the bankraptcy, which have a rehabilitation nature in regard to bussiness. Authors consider the bankruptcy as a form of allocative innovation. Great attention was paid to the basic form of restructurization after the bankruptcy, which is based on company assets, equity and liabilities allocation in order to restore solvency. During bankruptcy proceedings the reorganizing allocations  are the most effective. They are aimed to preserve existing business based on assets replacement or sale of the debtor company.