Abstract
In the practice of bankruptcy cases it happens relatively often that after all creditors have been fully satisfied certain assets remain, such as unliquidated things and undistributed money (in one of the cases that surplus amounted to over PLN 90 million). In this situation a question arises whether the entrepreneur, being a legal entity or organizational unit referred to in Art. 331 § 1 of the Civil Code, may continue functioning in business or ceases to exist as a legal entity? The problem is differently resolved in the caselaw and in the doctrine since the relevant regulations are rather vague in this respect. The article analyses the problem and provides proposals for its resolution.