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The article is devoted to the study of theoretical and practical problems of including capitalized payments in compensation for harm to a citizen in the amount of subsidiary liability of persons controlling the debtor in the event of the insolvency of a legal entity; the relevance of the research is due to the complexity of the subject, which is the legal provisions of bankruptcy law on the procedure, methods of calculation and conditions for including capitalized payments as part of the amount of subsidiary liability of the persons controlling the debtor; research methodology – a dialectical method of cognition within the framework of a materialistic approach in combination with private scientific methods of studying social and legal phenomena: analysis and synthesis, observation and comparison; based on the study, the conditions for including capitalized payments in the amount of subsidiary liability of the persons controlling the debtor were determined and characterized; the novelty of the study lies in the substantive analysis of the issues of accounting for capitalized payments when establishing the amount of subsidiary liability in the absence of corresponding rules in bankruptcy law; the author came to the following conclusions: due to the fact that capitalized payments in a bankruptcy case of a legal entity have a special legal nature, due to their calculation for the future “until the citizen survives” and not earlier than the date of introduction of the bankruptcy procedure, the possibility their inclusion as part of the amount of subsidiary liability depends on the basis on which the person is brought to subsidiary liability: for the impossibility of fully repaying the claims of creditors or for failure to submit (late submission) of the debtor’s application, which, due to an insufficiently clear definition, require interpretation by the legislator and the Supreme Court Russian Federation.
Georgii Sergeevich Shurlyakov (Sat,) studied this question.