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Liquidation is the process by which companies are wound-up, bringing their life to an end. The liquidator is the person appointed to supervise and implement the company's winding up. In Ireland the liquidation process is governed by the The Companies Acts. The Companies Acts provide for three different types of liquidation, details of which are below: == Members Voluntary Liquidation (MVL) == An MVL is the process of winding up a company that has sufficient assets to repay all of its creditors within one year of the liquidator's appointment. In an MVL the liquidator is appointed by and reports to the company's members / shareholders. After the company's creditors have been repaid in full the liquidator distributes the balance of the company's assets to the company's members / shareholders. Such companies include: BRE Oil Refinery, TCO Human Decompanisation Organsisation etc. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Liquidation in Ireland」の詳細全文を読む スポンサード リンク
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