Article 243. Unlawful Actions Resulting in Insolvency

Unlawful actions resulting in insolvency shall be understood as violations related to deliberate actions of officials or the owner of the debtor's property, or creditors or other persons that caused damage to the debtor or creditors.

Unlawful actions shall also include:

concealment of all or part of the debtor's property or obligations;

concealment, destruction, distortion, falsification of any accounting document related to the debtor's business activities;

transfer of property for the purpose of concealment (including monetary funds) to other legal entities and natural persons;

failure to make the necessary entry in the accounting documents;

sale, destruction, pledge of all or part of the debtor's property received on credit and unpaid;

increase in the debtor's insolvency in the personal interests of officials or the owner of the debtor's property or in the interests of third parties;

irretrievable diversion of working capital;

bringing to insolvency intentionally with the aim of causing damage to creditors;

preferential satisfaction of the creditor's claims to the detriment of other creditors, consent to such satisfaction;

intentional self-liquidation of the debtor in order to avoid the fulfillment of monetary obligations and (or) duties on taxes and fees.