Abstract

In the article the author first explains that the notion of “enterprise” has many meanings and is differently understood in the linguistic (semantical), economic and legal area. In the latter, the notion of enterprise has many definitions as regards its substantive, objective, functional and functional aspect. Then, the notions of an organized part of an enterprise, tangible and intangible assets of an enterprise as well as their independent functioning in ordinary trade and commerce. Finally, the author analyses the complicated status of an enterprise, an organized part thereof, its individual assets in bankruptcy and restructuring proceedings.