To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of Insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of Insolvency. Poor profitability is the primary cause of Insolvency.

In this study, company reconstructions and the financing of current accounts hereof are analysed from a perspective of Insolvency law. The purpose with a company reconstruction is to maintain the operations of the company despite the Insolvency of the mandator. In contrast to bankruptcy proceedings the person liable for payment stays in charge of the operations. However, this person is not allowed to sign for new loans, issue pledges of security for these loans or in any other way enter new obligations without the approval from the temporary company reconstructor. Besides providing for a successful reconstruction the reconstructor also has to consider the interests of creditors, especially to maintain the preferential order of the creditor's claims, keeping them unchanged in case of a formal bankruptcy.

The thesis addresses the issue of when a bankruptcy estate, under environmental law, is responsible for the debtor?s environmentally hazardous activities. A fundamental principle of Insolvency law is that the bankruptcy estate is not responsible for the debtor?s prior obligations. The environmental legal rules do not distinguish whether an injunction liability is directed against a bankruptcy estate or another operator.

Mezzanine is a collective term for hybrid instruments on the leverage finance market, offered as an alternative to traditional debt. As a hybrid, mezzanine combines elements of debt and equity financing. Mezzanine appears, in its most common shape, as subordinated to the senior debt, but ranks higher than pure equity. Reminiscent of security interests, the main importance of subordination is upon the default of the borrower. Therefore, the aim of the thesis is partly to investigate the legal prerequisites for a solid subordination of mezzanine financing, and partly to explain the consequences of subordination in a default.

The first Debt Relief Act was introduced in 1994 into Swedish law. The old Debt Relief Act was replaced on 1 January 2007 by the current Debt Relief Act. The current law is in many ways similar to the older law. The main change is the debt settlement process.The Debt settlement Act's main purpose is to financially rehabilitate over-indebted individuals. This aim should be balanced against the creditors' interest in getting paid for their claims.

Problem: Konkurser drar med sig höga kostnader på olika sätt, och genom åren har många försök gjorts att finna modeller som kan förutse konkurser och därigenom undvika dem. Några av de mest beprövade modellerna är Altmans olika Z-scoremodeller, som genom åren visat olika resultat. Allt fler företag blir också verksamma inom tjänstesektorn, och forskningen menar att dessa företag skiljer sig från tillverkande företag när det gäller dess nyckeltal, vilket alltså borde påverka möjligheterna att förutse konkurser enligt de modeller som idag finns.Syfte: Kontrollera huruvida Altmans Z´´-scoremodell fungerar på små- och medelstora tjänsteföretag i Sverige, men även om korrelation mellan ett företags kreditbetyg och dess Z´´-score föreligger.Metod: Uppsatsen är skriven utifrån ett positivistiskt synsätt med deduktiv ansats, och bygger på kvantitativ sekundärdata. Analyser görs genom hypotesprövning.Slutsats: Altmans Z´´-scoremodell fungerar dåligt på tjänsteföretag inom segmentet små- och medelstora företag i Sverige. Resultatet blir detsamma, även om modellen tillämpas på    tillverkande företag och handelsföretag.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.

Predicting corporate failure is an increasingly important topic in the world of economics today. This paper, with the help of the credit ranking company Syna AB, aims to investigate a few different statistic strategies to do just that. This task is accomplished by using a data material of 250 000 Swedish companies divided into two subsamples. The first sample is used to develop the model and the second as a validation sample. The model developing sample holds 160 000 companies divided into five different subgroups based on size and age.

Stora företagsbedrägerier och skandaler såsom Kreuger, Enron och Worldcom där fordringsägare led omfattande förluster, följs ofta av en debatt om revisionens syfte och omfattning. Efter påtryckningar från EU om att minska den administrativa bördan, öka konkurrenskraften och stimulera Europas ekonomi, avskaffades revisionsplikten för mindre aktiebolag i Sverige 2010. Fordringsägare i form av bland annat kreditgivare och investerare är parter som kan drabbas vid en konkurs och har därför behov av att ha en fungerande relation med företaget. Tillsammans med kompletterande information från revisorer bidrar kreditbetyg till en bättre bild av kreditrisker som fordringsägare utsätter sig för. Syftet med studien är att öka förståelsen för revisionens betydelse i värderingen av ett litet företags betalningsförmåga när det sedan 2010 inte längre är ett lagstadgat krav att ha revisor.