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Parāds

Parāds ir naudas summa vai citas vērtības, kas uz saistību pamata jāatdod aizdevējam vai jāsaņem aizdevējam ar vai bez procentiem. Gan fiziskas, gan juridiskas personas veido parādus, lai iegūtu līdzekļus, kas konkrētā brīdī nav, lai varētu veikt noteiktas, plānotas finanšu darbības. Pateicoties parādsaistībām, uzņēmums var veidot savu kapitālu. No parādu saistību pārvaldības daudzējādā ziņā ir atkarīgs uzņēmuma veiksmīgums. Ja uzņēmums nonāk situācijā, kad nevar norēķināties par parādiem, tad to sauc par bankrotu.


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Parāds
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