Abstract: the main problems of the bankruptcy procedure of the debtor organization, the role of the institution of subsidiary liability and the conditions for bringing to control of the debtor the persons who control the debtor for failure to file or untimely filing for bankruptcy are examined, the features of proving signs of insolvency and insufficiency of the property of the debtor are examined, the possibilities and limitations of financial solvency ratios, the jurisprudence is analyzed and the need to establish a system of consistent evidence to identify signs of insolvency and the timing of their onset is substantiated, as well as the need to transform existing legislation regarding the features of analyzing an insolvent organization and the importance of applying modern achievements of scientific thought when analyzing an organization in the procedure bankruptcy
Keywords: bankruptcy, subsidiary liability, signs of insolvency (inability to pay), signs of property insufficiency, proving, summation of evidences