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Director Duties When a Company Is in Financial Distress

When a company begins experiencing financial difficulty, directors need to carefully consider both the company's position and their ongoing responsibilities.

Overview

Director duties in financial distress

When a company begins experiencing financial difficulty, directors need to carefully consider both the company's position and their ongoing responsibilities.

Cash flow problems do not necessarily mean a company must immediately enter an external administration process. However, worsening financial problems should not be ignored.

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Warning signs

Warning signs of financial distress

One warning sign in isolation may not establish insolvency. A combination of persistent problems, however, should prompt directors to closely review the company's financial position.

  • Ongoing cash flow shortages.
  • Overdue ATO liabilities.
  • Suppliers moving the company to cash-on-delivery terms.
  • Increasing creditor pressure.
  • Difficulty obtaining additional finance.
  • Overdue employee entitlements.
  • Legal demands from creditors.
  • An inability to pay debts when they fall due.
Reliable information

Directors need reliable financial information

Directors should ensure they have current and reliable information about the company's finances.

This can include reviewing cash flow forecasts, outstanding creditors, taxation liabilities, employee entitlements, finance commitments and expected revenue.

Understanding the company's actual financial position is essential when considering what action should be taken.

Insolvent trading

Insolvent trading

Directors have legal obligations concerning insolvent trading.

Where there are concerns about whether a company can continue paying its debts as and when they become due, directors should obtain appropriate professional advice.

Waiting for a creditor, financier or the ATO to take enforcement action can significantly reduce the options available.

Restructuring

Restructuring may be possible

The appropriate approach will depend upon the company's financial position, creditors, assets and prospects.

Financial distress does not always result in liquidation.

Depending on the company's circumstances, available options may include operational restructuring, refinancing, voluntary administration, a Deed of Company Arrangement or other formal and informal restructuring strategies.

Early advice

Early advice can create more options

One of the most important steps directors can take when a company encounters financial difficulty is to address the problem early.

Understanding the company's position before it reaches a crisis point provides more time to assess possible restructuring and insolvency options.

Practical advice for directors

JLA Insolvency & Advisory provides practical insolvency and restructuring advice to company directors, businesses and professional advisers from our Sydney CBD office.

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If this situation affects you, your business or a company you deal with, confidential advice can help clarify the next step.

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Full report can include:
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  • Court event details
  • Related entity intelligence
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