INSOLVENCYWinding upCompany’s debtsInability to pay debtsRequirement to “[take] into account its contingent and prospective liabilities”Whether prospective liabilities to be taken into account at face value irrespective of maturity date or rate of interest payable in meantimeWhether company deemed to be insolvent because amount of liabilities exceeding value of assetsInsolvency Act 1986, s 123(2)

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