.png)
e) the shareholders 'meeting, in the appointment of liquidators may also determine the criteria by which the settlement is to take place, the powers of the liquidators regarding the methods of realization of assets and the steps necessary to preserve the value of' enterprise, including the provisional budget;
f) is expressly covered by the revoked, by majority, the state of liquidation, but the creditors prior to enrollment of revocation resolution in the commercial register may object within 60 days of enrollment;
g) as noted above, the management powers of the liquidators have expanded than before, including all "acts designed for the liquidation of the company" and not only "necessary acts" as required by art. 2278, 1st paragraph;
h) is now explicitly provided for the obligation of annual or interim financial liquidation and the main content of the annual report, with a request to state and explain in notes to the different policies adopted. It is no longer specifically required preparation, together with the directors, a budget or initial inventory liquidation (contemplated by art. 2277, 2nd paragraph cc) but it is expected that in the notes of the first year following their appointment liquidators indicate "the changes in the accounting policies adopted since the last approved budget and the reasons and consequences of these changes." Which means, as will be seen, that the inventory on the date of commencement of the liquidation management (with the valuation of assets and liabilities with the validation criteria) must also be drawn up under the sole responsibility of the liquidators, albeit at 'interior of the notes or as an attachment to it. After all this is an absolute necessity, having to be determined at the opening of winding the new values of assets and liabilities (and in equity) that are required for the accounts of the liquidation and the preparation of interim financial statements and the final liquidation balance sheet. In interim financial statements, assuming continuation of work even for a branch of the company, you must present an exposure separate from the assets and liabilities (and related components of the economic results of this branch) with evaluation criteria necessarily different from those of "liquidation";
i) is provided a framework for the distribution to shareholders of interim quota of the final distribution that is different from that provided by art. 2280, 1st paragraph, because it is not conditional upon payment of creditors or the provision of funds intended to pay them.
