A lack of money despite business statements revealing a profit result is a common problem of a company, which results from the issue of the “liabilities”. In fact, the profit and even the investing capital may be held by the debtors of the company. Currently, the term “appropriation of capital” has been commonly known and, for some people, it is proudly considered as a smart act to appropriate capital of other companies. However, such people must distinguish the differences between the “lawful holding of capital” and “illegal appropriation of capital”.

Every day we read a series of articles about the economic downturn and crisis caused by the Covid-19 epidemic. Everyone understands that this is no longer in the predictions that they are coming true.