Liquidatiewaarde
Liquidation value
The liquidation value is the proceeds realized from the forced sale of assets in a liquidation or bankruptcy.
The liquidation value represents the estimated proceeds from assets sold under duress and within a limited timeframe, such as in the event of bankruptcy or the dissolution of a company. This value is generally lower than the going concern value or intrinsic value, as it does not reflect normal market conditions and often incorporates discounts.
In Dutch practice, the liquidation value is relevant to trustees, creditors and courts in the distribution of the estate and in assessing the feasibility of a business continuation. It is also applied in corporate disputes, including shareholder conflicts and dissolution proceedings, to determine the company’s financial position.
The calculation typically requires a valuation that accounts for selling costs, market conditions and the speed of the transaction.
“The trustee has determined the liquidation value of the business assets at an amount substantially below their book value.”
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