– xo‘jalik yurituvchi sub’ektning haqiqatga to‘g‘ri kelmaydigan ma’lumot va hujjatlarni taqdim etish, buxgalterlik hisobotlarini buzib ko‘rsatish yo‘li bilan iqtisodiy jihatdan o‘zining to‘lovga qodirligining yo‘qotganligini yoki iqtisodiy nochorligini boshqacha tarzda qasddan yashirishi kreditorlarga ko‘p miqdorda zarar etkazilishiga sabab bo‘lgan qilmish.
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