By carrying out entrepreneurial activities, i.e. independent
activities carried out at its own risk, aimed at systematic profit
from the use of property, sale of goods, performance of works or
provision of services, in conditions of market instability,
exchange rate fluctuations and consumer demand, the company may
experience signs of bankruptcy.
It is known that when a debtor is declared bankrupt and the
bankruptcy estate is distributed, creditors do not receive the
desired amount, according to the statistics of the Federal
resource, creditors receive only 1/18 of the expected amount of
money, which negatively affects the financial condition of the
debtor. To the aid of creditors comes the institution of subsidiary
liability, which serves as a means of protecting creditors.