Русско-англо-русский юридический словарь

There are two ways in which a company may be wound up: by the company voluntarily (voluntary winding up), or by the court (compulsory winding up). Conceptually there is no relationship at all between how a winding up commences and whether the company is solvent or insolvent. A solvent company may be wound up compulsorily, and an insolvent company may go into voluntary winding up. Most people equate winding up with insolvent winding up, but it is important to realise that a perfectly solvent company may nevertheless be wound up. It may happen because the shareholders can no longer get along, the company is in a declining business with no future prospects, the company has achieved the purpose for which it was set up, or for any other reason. (ACCA Global)