{"id":4076,"date":"2023-07-07T07:08:33","date_gmt":"2023-07-07T07:08:33","guid":{"rendered":"https:\/\/insolvency.dgmedialink.com\/voluntary-winding-up\/"},"modified":"2023-07-11T10:11:58","modified_gmt":"2023-07-11T10:11:58","slug":"voluntary-winding-up","status":"publish","type":"page","link":"https:\/\/www.insolvency.gov.cy\/en\/single-digital-gateway\/insolvency-proceedings\/winding-up\/voluntary-winding-up\/","title":{"rendered":"Voluntary winding-up"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4076\" class=\"elementor elementor-4076 elementor-4038\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9430c01 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9430c01\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-67877d4\" data-id=\"67877d4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4fdbe19 elementor-widget elementor-widget-heading\" data-id=\"4fdbe19\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 04-12-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">Voluntary winding-up<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1c9598f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c9598f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d07ca5\" data-id=\"1d07ca5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99213dd elementor-widget elementor-widget-heading\" data-id=\"99213dd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">General<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88c7937 elementor-widget elementor-widget-text-editor\" data-id=\"88c7937\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 04-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>The voluntary winding-up of a company is the process where a company is wound up following a resolution adopted by its members and\/or its creditors. The date of adoption of the resolution is deemed as the beginning of the voluntary winding-up. When a voluntary winding-up resolution has been adopted, the Court may order that the winding-up continues subject to Court supervision.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57783c8 elementor-widget elementor-widget-text-editor\" data-id=\"57783c8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Any licensed insolvency practitioner may be appointed by the members and\/or the creditors of the company as liquidator to settle the affairs of the company and distribute its assets. In the case of winding-up subject to Court\u2019s supervision, the Court may appoint an additional liquidator.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-959ba8e elementor-widget elementor-widget-text-editor\" data-id=\"959ba8e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>During the winding-up, the company\u2019s property will be allocated to equally satisfy all its obligations and, without prejudice to its allocation, it will be distributed between its members, in accordance with their rights and interests in the company. The company winding-up expenses are paid before every other claims.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e112ff elementor-widget elementor-widget-text-editor\" data-id=\"1e112ff\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Upon completion of all the winding-up, the liquidator convenes a General Meeting and presents the final accounts of the company.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29a3f8d elementor-widget elementor-widget-text-editor\" data-id=\"29a3f8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The company is considered as dissolved 3 months after its final accounts and the report of the final meeting have been submitted to the Insolvency Department.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5cc2d01 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cc2d01\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c12d33\" data-id=\"2c12d33\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-229338e elementor-widget elementor-widget-heading\" data-id=\"229338e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Requirements<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a90b2f5 elementor-widget elementor-widget-text-editor\" data-id=\"a90b2f5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The company may be voluntarily wound up mainly in the following cases:<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69e396d elementor-widget elementor-widget-text-editor\" data-id=\"69e396d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>If the company adopts a special resolution for its winding-up; or<\/li>\n<li>If the company adopts an urgent resolution stating that it cannot satisfy its obligations and needs to be wound up.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e44416 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e44416\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d3e9f5\" data-id=\"8d3e9f5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e85a25d elementor-widget elementor-widget-heading\" data-id=\"e85a25d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Applications and forms related to Examinership <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0148ba without-form-filters elementor-widget elementor-widget-shortcode\" data-id=\"d0148ba\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n    <div class=\"govcy-container govcy-p-0\">\n       \n        <div class=\"posts-filters\">\n\n            <div class=\"filters-container row govcy-bg-light govcy-pt-3 govcy-mb-3\">\n                <form action=\"https:\/\/www.insolvency.gov.cy\/wp\/wp-admin\/admin-ajax.php\" method=\"POST\" id=\"filter-records\" class=\"govcy-form govcy-p-0 form-with-filters\">\n                    <div class=\"row\">\n                        <div class=\"govcy-form-control govcy-col-6\">\n                            <label class=\"govcy-label\" for=\"categoryfilter\">Category<\/label>\n                            <select name=\"categoryfilter\" class=\"govcy-select\"><option value=\"all\">--<\/option><option value=\"99\">Application for Issuance of Non Bankruptcy and Non Winding-Up Certificate<\/option><option value=\"106\">Applications and forms for bankruptcies<\/option><option value=\"105\">Applications and forms for companies under liquidation<\/option><option value=\"104\">Applications and forms for voluntary liquidations<\/option><option value=\"103\">Forms regarding the appointment of receiver\/manager<\/option><\/select>                        <\/div>\n                        <div class=\"govcy-form-control govcy-col-6\">\n                            <label class=\"govcy-label\" for=\"keyword\">Title\/Content<\/label>\n                            <input id=\"keyword\" name=\"keyword\" class=\"govcy-text-input\" type=\"text\">\n                        <\/div>\n                    <\/div>\n                    \n                    <div class=\"row\">\n                        <div class=\"govcy-form-control govcy-col-12\">\n                            <button class=\"govcy-btn-primary govcy-mb-0\">SEARCH<\/button>\n                            <input type=\"hidden\" name=\"action\" value=\"myfilter2\">\n                        <\/div>\n                    <\/div>\n                <\/form>\n            <\/div>\n        \n        \n            <div id=\"response\">\n                <table id=\"records-table\" class=\"govcy-table\"><thead><tr class=\"govcy-br-input\"><th>Application\/Form<\/th><th>Category<\/th><th>Price<\/th><th>Electronic Submission<\/th><th><\/th><\/tr><\/thead><tbody><tr><td><p>\u0388\u03ba\u03b4\u03bf\u03c3\u03b7 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03b5\u03ba\u03bf\u03cd\u03c3\u03b9\u03b1\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03ba\u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03c3\u03c4\u03ae<\/p><\/td><td>Applications and forms for voluntary liquidations<\/td><td>\u20ac20<\/td><td>-<\/td><td><a href=\"https:\/\/www.insolvency.gov.cy\/en\/records\/%ce%ad%ce%ba%ce%b4%ce%bf%cf%83%ce%b7-%cf%80%ce%b9%cf%83%cf%84%ce%bf%cf%80%ce%bf%ce%b9%ce%b7%cf%84%ce%b9%ce%ba%ce%bf%cf%8d-%ce%b5%ce%ba%ce%bf%cf%8d%cf%83%ce%b9%ce%b1%cf%82-%ce%b5%ce%ba%ce%ba%ce%b1\/\">More<\/td><\/tr><tr><td><p>\u03a0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03bb\u03c5\u03c3\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2<\/p><\/td><td>Applications and forms for voluntary liquidations<\/td><td>\u20ac20<\/td><td>-<\/td><td><a href=\"https:\/\/www.insolvency.gov.cy\/en\/records\/%cf%80%ce%b9%cf%83%cf%84%ce%bf%cf%80%ce%bf%ce%b9%ce%b7%cf%84%ce%b9%ce%ba%cf%8c-%ce%b4%ce%b9%ce%ac%ce%bb%cf%85%cf%83%ce%b7%cf%82-%ce%b5%cf%84%ce%b1%ce%b9%cf%81%ce%b5%ce%af%ce%b1%cf%82\/\">More<\/td><\/tr><\/body><\/table><div class=\"pagination\"><\/div>            <\/div>\n        <\/div>\n    <\/div>\n    \t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0e3e8d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0e3e8d0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6fcd389\" data-id=\"6fcd389\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4badee3 elementor-widget elementor-widget-heading\" data-id=\"4badee3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/en\/legislation\/\u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2-\u03c5\u03c0\u03cc-\u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\/\">Legislation<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bcef90 elementor-widget elementor-widget-heading\" data-id=\"2bcef90\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">General obligations:<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b80b00c elementor-widget elementor-widget-heading\" data-id=\"b80b00c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Voluntary winding-up resolution<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00d5826 elementor-widget elementor-widget-text-editor\" data-id=\"00d5826\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Within 15 days from the day of the adoption of the voluntary winding-up resolution, the Company should submit a copy thereof to the Insolvency Department to be published in the Official Gazette of the Republic of Cyprus.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2daa83b elementor-widget elementor-widget-heading\" data-id=\"2daa83b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Solvency statement:<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ae6b5b elementor-widget elementor-widget-text-editor\" data-id=\"9ae6b5b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>If the members of the company suggest a voluntary winding-up, a solvency statement should be prepared and submitted.<\/li>\n<li>This statement includes the status of the company\u2019s assets and liabilities, as it appeared on the last practically possible date prior to the preparation of the statement.<\/li>\n<li>The statement must be completed 5 weeks prior to the date of the resolution on the company\u2019s winding-up.<\/li>\n<li>The statement is prepared by the majority of the company\u2019s directors before a registrar of a district court. If the practitioners\/directors of the company are abroad, the statement is submitted to a certifying employee or to the Embassy of Cyprus at the country where they reside, whereby the authenticity of their signature is certified.<\/li>\n<li>Any winding-up where a statement has been made and submitted is referred to as &#8216;voluntary winding-up by members&#8217;. If the insolvency statement is not drawn up and submitted, then the winding-up is referred to as a &#8216;voluntary winding-up by creditors&#8217;.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a43af5 elementor-widget elementor-widget-heading\" data-id=\"3a43af5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Final meeting and dissolution:<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a39634a elementor-widget elementor-widget-text-editor\" data-id=\"a39634a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>A General Meeting is convened through the publication of a notification at the Official Gazette of the Republic of Cyprus, where the time, location and purpose of the meeting are determined. The notification is published at least one month before the meeting.<\/li>\n<li>Within a week after the meeting, the liquidator submits a copy of the winding-up account to the Insolvency Department along with a report for the convention of the final meeting.<\/li>\n<li>The company is considered dissolved 3 months after the preparation of the report.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8269126 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8269126\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e1546b\" data-id=\"6e1546b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad41aa7 elementor-widget elementor-widget-heading\" data-id=\"ad41aa7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Register<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08e300a elementor-widget elementor-widget-text-editor\" data-id=\"08e300a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The official receiver keeps an electronic v<a href=\"https:\/\/www.insolvency.gov.cy\/en\/mitroa\/cmp\/\">oluntary winding-up register<\/a> which they publish on their website.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-feb9086 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"feb9086\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4ee816d\" data-id=\"4ee816d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e41bc3e elementor-widget elementor-widget-heading\" data-id=\"e41bc3e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact Persons<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3133207 elementor-widget elementor-widget-heading\" data-id=\"3133207\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Marina Hadjizorzi<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac9c9eb elementor-widget elementor-widget-text-editor\" data-id=\"ac9c9eb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Phone: 22458618<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b9e62a elementor-widget elementor-widget-text-editor\" data-id=\"7b9e62a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Email:\u00a0<a href=\"mailto:mhadjizorzi@insolvency.gov.cy\">mhadjizorzi@insolvency.gov.cy<\/a><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14ec366 elementor-widget elementor-widget-spacer\" data-id=\"14ec366\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 04-12-2023 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-023ceaf elementor-widget elementor-widget-heading\" data-id=\"023ceaf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Angelos Antoniou<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9b6dca elementor-widget elementor-widget-text-editor\" data-id=\"a9b6dca\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Phone: 22458637<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb68db4 elementor-widget elementor-widget-text-editor\" data-id=\"bb68db4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Email:\u00a0<a href=\"mailto:aantoniou@insolvency.gov.cy\">aantoniou@insolvency.gov.cy<\/a><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6598cd8d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6598cd8d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7623882e\" data-id=\"7623882e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70eed54e elementor-widget elementor-widget-shortcode\" data-id=\"70eed54e\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">Last Modified: 12\/11\/2025<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78760308 govcy-btn-primary elementor-widget elementor-widget-button\" data-id=\"78760308\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/foq.youreurope.europa.eu\/info-service-noft?lang=en\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Help us improve<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d1ea72a elementor-widget elementor-widget-image\" data-id=\"1d1ea72a\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 04-12-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/europa.eu\/youreurope\/index.htm#en\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"498\" height=\"245\" src=\"https:\/\/www.insolvency.gov.cy\/wp-content\/uploads\/youreurope.jpg\" class=\"attachment-large size-large wp-image-2660\" alt=\"Your Europe\" srcset=\"https:\/\/www.insolvency.gov.cy\/wp-content\/uploads\/youreurope.jpg 498w, https:\/\/www.insolvency.gov.cy\/wp-content\/uploads\/youreurope-300x148.jpg 300w\" sizes=\"(max-width: 498px) 100vw, 498px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>General The voluntary winding-up of a company is the process where a company is wound up following a resolution adopted by its members and\/or its creditors. The date of adoption of the resolution is deemed as the beginning of the voluntary winding-up. When a voluntary winding-up resolution has been adopted, the Court may order that [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4078,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.insolvency.gov.cy\/en\/wp-json\/wp\/v2\/pages\/4076"}],"collection":[{"href":"https:\/\/www.insolvency.gov.cy\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.insolvency.gov.cy\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.insolvency.gov.cy\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.insolvency.gov.cy\/en\/wp-json\/wp\/v2\/comments?post=4076"}],"version-history":[{"count":2,"href":"https:\/\/www.insolvency.gov.cy\/en\/wp-json\/wp\/v2\/pages\/4076\/revisions"}],"predecessor-version":[{"id":4329,"href":"https:\/\/www.insolvency.gov.cy\/en\/wp-json\/wp\/v2\/pages\/4076\/revisions\/4329"}],"up":[{"embeddable":true,"href":"https:\/\/www.insolvency.gov.cy\/en\/wp-json\/wp\/v2\/pages\/4078"}],"wp:attachment":[{"href":"https:\/\/www.insolvency.gov.cy\/en\/wp-json\/wp\/v2\/media?parent=4076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}