About our activities

Since 1990


Liqvidation, bankruptcy proceeding

KELET-HOLDING Zrt. informs the creditors that we are not registered liquidator from 17.02.2017. You can find the new list of registered liquidators here.


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You can find below the list of our ongoing liquidation proceedings.

Name of the debtor company Seat Registration number Appointed liquidator Start date of proceeding End date of proceeding
1 Cukor Kereskedő Kft. 2000 Szentendre,Barackos út 216. 13 09 130649 dr. Kőváry Péter Zsolt 2013.10.07
2 KUTAS B.B.B. Kft. 1136 Budapest,Hegedűs Gy.u.49-51. 01 09 954816 dr. Kőváry Péter Zsolt 2014.04.22
3 Transelektro Ganz-Röck Zrt. 1151 Budapest,Mogyoród útja 42. 01 10 045516 dr. Kőváry Péter Zsolt 2010.10.18

Our liquidators
dr. Kőváry Péter Zsolt

You can find our liquidator's contacts below the Contacts menu.

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Useful informations

Below you can find some useful informations.

Declaration of uncollectability

(§ 46, para 8 of the Bankruptcy Act, § 3 para 4 point 10 subpoint c of the Accounting Act (Act C of 2000)) In liquidation proceedings creditors can request a written declaration of uncollectability from the liquidator. By this declaration the liquidator certifies that the demands of the creditor cannot be expected to be met in the proceedings. The creditor must also justify the legal basis and amount of its claims, and must declare that its claims had not been assigned after the start of the dissolution, and that it does not wish to participate in the proceedings any more as a creditor. The creditor must expressly request that a declaration of uncollectability be issued, and provide a proof of the payment of expenses. The expenses of 2000 HUF + VAT for the liquidator should be transferred to the following bank account (in the communication section please indicate the company under dissolution): 14100000-24154649-02000003 SBERBANK Magyarország Zrt. The liquidator will send the declaration of uncollectability to the creditor after the payment of the expenses fee is confirmed, attaching the invoice. How to pay the fee for the declaration of uncollectability: The fee for the declaration of uncollectability is to be paid to the bank account 14100000-24154649-02000003 of the liquidator with SBERBANK Magyarország Zrt. The amount to be paid is 2540 HUF gross (2000 HUF + VAT).

Filing the creditor.s claims in liquidation proceedings

In liquidation proceedings creditors can file their claims with the liquidator by sending the documents serving as proof (invoice, contract, court order) and the verification that the registration fee has been paid. How to pay the registration fee: When filing creditor claims the receipt verifying that the registration fee has been paid must always be attached. Registration fees (1 % of the claim, min. 5000 HUF, max. 200.000 HUF) have to be paid to the bank account managed by the Economic Office of the competent court, with reference to the court case number. The bank account number is indicated in the judicial liquidation order that is published in the Company Gazette. The bank account numbers of the Economic Offices of the courts can also be found on our website. (Bankruptcy Act (XLIX Act of 1991) § 28 para 2 point f and § 46 para 7) (1991. évi XLIX. tv. (Cstv.) 28. § 2. bek. f.) pont és 46. § 7. bek.) Creditors have to notify their claims within forty days from the begining of the liquidation proceeding.

You can find another useful informations about liquitation proceedings on www.birosag.hu or here.

Another useful links:

Hungarian Association of Insolvency Practitioners
Companies' Gazette
Free company information
Law finder


Ended liquidation


Successful negotiation






Notice according to Cstv.63/B. § para 1.

Kelet-Holding Zrt. informs the creditors about the following, according to the Bankruptcy Act § 63/B. para 1: We inform you that in the list of the ongoing liquidation proceedings in the case of companies under liquidation that are marked the assets of the debtor are not enough to finance even the liquidation proceedings. Because of the shortcomings of the records and accounting liquidation proceedings respecting the general rules are technically impossible. Based on the above the liquidator informs creditors that it wishes to file a request with the competent court for simplified liquidation proceedings in the case of the proceedings indicated in the table. The liquidator request in this announcement that if anyone has creditable knowledge of any properties (including chattel, real estate, demands or property rights) anywhere owned by debtor, or can provide assistance in conducting the standard proceeding, please notify the liquidator in 15 days.


Do you have questions? We are pleased to inform you our belowing contacts.