Fraud the Sharing of Liabilities

[mahbubamim077]

There are those who think of assets as a set of goods, and that is wrong. Summarizing what we demonstrated in Divorce, Dissolution and Fraud in the Division of Assets: business and corporate simulations (Editora Atlas, 5th ed. 2022), assets are the set of legal relationships, what the classics call universitas iuris . It does include assets.


To be more precise, it includes all legal relationships in which there is active ownership: the legal faculties of the individual and, in the context of Family Law, of a couple, in situations where there is total or bulk sms qatar partial communion of assets. So, real estate, movable property, rights, investments, credits, etc. But, on the other side of the coin, there are passive legal relationships. The legal obligations of the individual and, ultimately, of the couple. So, we will have, roughly speaking: active assets (legal faculties) and passive assets (legal obligations). Out on the streets, people simplify and talk about assets and liabilities : the company has so many liabilities, said one. They are interested in the company's assets, said another.

It is not necessary to be hard-pressed to conclude, just by reading the first paragraph, that these two sides or dimensions of assets are subject to a meeting: an account. More specifically, a subtraction. In accounting, there are two columns in the so-called balance sheet: active assets on the left, passive assets on the right. The liabilities are subtracted from the assets (what is owed is subtracted from what is owned) and the net worth is reached. And, between you and me, that is what matters.