Finnish company reorganisation (yrityssaneeraus) — audit and evidence pack
Overview
Court-supervised company reorganisation (yrityssaneeraus) aims to rehabilitate a viable business through a confirmed restructuring plan. The procedure typically requires an evidence pack built from accounting data: recent financial statements or equivalent bookkeeping-based summaries (where no formal statements are required), an interim snapshot, a list of significant assets, a creditor and debt picture including a loan registry, and forward-looking budgets and cashflow showing ability to cover procedure costs and post-commencement obligations. BusDK supports building this evidence in a reviewable, deterministic audit trail in a Git workspace.
This use case emphasises correctness and traceability of bookkeeping, explicit separation of snapshot reporting (baseline and interim) from ongoing operational postings, loan registry roll-forward and debt visibility, and budget or forecast and liquidity evidence. In practice the application or assessment often expects recent financial statements or equivalent bookkeeping summaries, an interim snapshot, a significant-assets list, and where applicable an independent auditor or expert report in debtor-led filings. BusDK does not provide legal or procedural advice; it provides the accounting and reporting primitives so that the evidence pack can be assembled and reviewed from workspace data.
Module readiness for this journey
Which BusDK modules contribute to the evidence pack and what is verified today (by tests) is summarised in the Development status — BusDK modules page under the section Finnish company reorganisation (yrityssaneeraus) — audit and evidence pack. That section lists bus-period, bus-reports, bus-validate, bus-attachments, bus-journal, bus-invoices, bus-bank, bus-reconcile, bus-loans, bus-budget, and bus-assets with their readiness percentages, value for the evidence pack, planned next steps, and blockers.