Восстановление баланса интересов в случае обнаружения неучтенного при прекращении юридических лиц имущества (Часть 1)

Юридическая наука и практика: Вестник Нижегородской академии МВД России. 2026. Т. 3. № 75. С. 117–123.

Pchelkin A.

This article examines the problem of restoring the balance of property interests among participants in civil transactions in the event of the discovery of assets unaccounted for upon the termination of a legal entity. The author argues that reorganization and liquidation procedures are aimed not only at terminating the activities and legal capacity of a legal entity, but also at harmonizing the interests of all persons whose property rights are affected by the organization's termination. The article substantiates the need to consider discovered assets primarily as an object of legal succession, that is, a set of property rights, rather than solely as a thing or other object of civil rights. In this regard, the fate of these rights after the termination of a legal entity is analyzed and the concept of the existence of impersonal rights is critically assessed. It is demonstrated that unaccounted assets can undermine the interests of both the participants of the terminated legal entity and its creditors and other persons claiming the relevant assets or the satisfaction of their claims based on their value. The article examines the specifics of how such «imbalance» arises during various forms of legal entity termination—merger, acquisition, division, and liquidation. It concludes that it is necessary to restore the balance of interests in cases where the actual consequences of a legal entity's termination differ from those that would have occurred had the relevant assets been properly accounted for.

Keywords: реорганизация, ликвидация, balance of interests, баланс интересов, юридическое лицо, reorganization, liquidation, succession, правопреемство, legal entity, termination of a legal entity, unaccounted property, прекращение юридического лица, неучтенное имущество