In an environment characterized by interdependence, the company is not
only a source of profit for shareholders, but also a vital center, around which
gravitates a multitude of interests other than those of the entrepreneur. Indeed, the
company creates jobs; it is a contributor to the budget, a client for banks and
contractors, a potential funder or provider of social programs. An "optimal
treatment” of the financial difficulties must take into account these interests, which
requires the implementation of various methods and procedures for the prevention
of insolvency, and in case of failure, the recovery procedures under judicial control
of the court