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A firm that is unable to pay debts (its liabilities exceed its assets).
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.


Describing a situation in which an individual or firm is unable to service its debts. This occurs when the individual or firm has a little or no cash flow, and may occur due to poor cash management. An insolvent individual or firm often declares bankruptcy, or it may arrive at an understanding with creditors in which it restructures payments.
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Unable to meet debts or discharge liabilities. Compare solvent.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.


The condition that exists when (1) one's liabilities are greater than assets,so that a complete liquidation even at fair market value would not pay all debts,or (2) one's current income is not sufficient to pay current bills, resulting in the need to contribute more cash to the organization or default on some payments.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
Tabela 2--Classificacao do Modelo Brito e Assaf Neto entre os anos de 2009 e 2015 Ano Resultado Classificacao 2009 0 Solvente 2010 0 Solvente 2011 0 Solvente 2012 1 Insolvente 2013 1 Insolvente 2014 1 Insolvente 2015 1 Insolvente Fonte: Elaborado pelos autores (2018).
Foram testadas 22 variaveis associadas a solvencia, liquidez, rentabilidade, alavancagem e atividade em uma amostra de 66 firmas, das quais 33 eram insolventes, o que resultou na seguinte equacao discriminante:
Todavia, essa media nao espelhou a situacao vivenciada pelo setor, uma vez que a Refinaria de Petroleo Manguinhos apresentou-se como insolvente, com PL negativo.