Ответственность ликвидатора перед кредиторами после исключения юридического лица из ЕГРЮЛ
In the process of liquidation the capacity of a legal entity is limited, the main purpose is accumulation and distribution of the assets in accordance with the procedure prescribed by laws. So the standards of the liquidator’s activities get more stringent compared to those of a head of a commercial organisation: a liquidator has to take actions not within normal entrepreneurial risks, but within civil risks. A liquidator, who has made a mistake on his own, bears the risk of adverse consequences, caused by those mistakes. Thus, non-fulfillment or improper fulfillment of responsibilities for ensuring accounting reliability, including inventory, leads to the reversal of the burden of proof of compensable losses to the liquidator.