MEREK DAGANG SEBAGAI HARTA PAILIT DALAM PERMASALAHAN KEPAILITAN DI PERUSAHAAN

Abstract

Economic and trade developments in the business world have led to various challenges in business operations. Entrepreneurs certainly desire that their products and services be widely recognized by the public. Names and symbols in the business world are referred to as brands. Branding is crucial for any creative venture, whether ongoing or planned. A business or product without a brand lacks identity and will not resonate with consumers, even if it is of high quality. Businesses are required to constantly innovate and develop their businesses, often requiring substantial and adequate capital. When losses occur, entrepreneurs will need additional funds to resume operations. Businesses typically manage debts and receivables with other parties. In the business world, one party may fail to fulfill its obligations to pay its debts to another party, resulting in the seizure of the company's assets to settle the debt after a lawsuit is filed by the creditor with the Commercial Court. This is known as bankruptcy. Trademarks, as part of Intellectual Property Rights, are considered intangible assets and have economic value. Trademarks are part of a company's assets that can be used to pay debts owed to creditors who have been declared bankrupt. To determine the value of trademark rights held by a bankrupt company, the financial statements of the bankrupt debtor can be traced.