Dívidas concursais

08:31 Apr 15, 2021 

Insolvency is a general term for the state of economic distress that exists when a company or individual’s liabilities exceed its assets. Insolvency is therefore a state of being or circumstance that exists independently of any court order, or finding.

In en-gb, bankruptcy is a specific type of insolvency proceeding in which a court declares that an individual (not a company) is insolvent and can no longer pay off his/her debts. So, in the UK, someone who is bankrupt is insolvent, someone who is insolvent is not necessarily bankrupt and a company is never bankrupt even if it is insolvent.

In the UK, the court order made in insolvency proceedings regarding an individual is a bankruptcy order, and the equivalent order regarding a company is an insolvency order.

In en-us, bankruptcy is both a synonym of insolvency, which applies to both corporations and individuals, and the corresponding legal proceedings (cf. US Bankruptcy Code).

06:38 Apr 15, 2021 

Embora, à primeira vista, parecem ser conceitos diferentes ou até opostos, dívida concursal e crédito concursal são sinónimos. Alias, o termo normalmente empregue no contexto da insolvência é crédito concursal e não dívida concursal já que a situação é vista do ponto de vista do credor.

Por exemplo:
"O documento revela que a Saraiva possui um saldo em aberto com fornecedores, em créditos pós-concursais – ou seja, dívidas contraídas além do que foi declarado no pedido de recuperação judicial – no valor de R$ 60,7 milhões."

https://www.publishnews.com.br/materias/2020/12/02/saraiva-j...

Em inglês, a situação é vista do lado do devedor e assim os termos normalmente empregue no contexto são "pre-insolvency debt" (crédito pré-concursal), "insolvency debt" (crédito concursal) e "post-insolvency debt" (crédito pós-concursal).

03:03 Apr 15, 2021