Box 71, Road Town, Tortola, British Virgin Islands. Box 71, Road Town, Tortola, British Virgin Islands. Andrea Charalambous. APPOINTMENT. 3. Sgd: Kerry Graziola, Liquidator . APPOINTMENT. Sgd: Kerry Graziola, Liquidator. 19 December, 2017. APPOINTMENT. APPOINTMENT. Dated 14 th August 2018. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. Sgd: Kerry Graziola, Liquidator. Michelle Gibbs . O. Kerry Graziola, Liquidator . Box 71, Road Town, Tortola, British Virgin Islands. 16 December 2021. The voluntary liquidation commenced on 4th June, 2020. Back Submit. Dated 10th February, 2023 Kerry Graziola Voluntary Liquidator Mandarin Offshore GP Ltd (In Voluntary Liquidation) (BBC NO. Box 71, Road Town, Tortola, British Virgin Islands. APPOINTMENT. 8 July 2021. Sgd: Kerry Graziola, Liquidator . Registrar of Corporate Affairs at the British Virgin Islands High Court. Director of Fiduciary and Custodial . 28 th January 2018. Sgd: Kerry Graziola,. Kerry Graziola Voluntary Liquidator Pillar Access L. IWM Alternatives I Limited (In Voluntary Liquidation) Company Number: 2019270 The voluntary liquidation commenced on 4 February, 2022. The voluntary liquidation commenced on 3rd October, 2019. 15 July 2021. BVI Company N°. The voluntary liquidation commenced on 28 February, 2019. THE BVI BUSINESS COMPANIES ACT, 2004 (AS AMENDED) Cascade Hill Limited. APPOINTMENT. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. The voluntary liquidation commenced on 6 September, 2021. Sgd: Kerry Graziola, Liquidator . 15 June 2020. The voluntary liquidation commenced on 18th May 2018. The voluntary liquidation commenced on 5 May, 2021. Sgd. INTELLIGENCE GROWTH LIMITED (In Voluntary Liquidation) Company Number: 1663832 The voluntary liquidation commenced on 20 February 2023. Sgd. O. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. Kerry. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. Box 71, Road Town, Tortola, British Virgin Islands. The voluntary liquidation commenced on 13 March 2023. EXOSPHERE CAPITAL LTD (In Voluntary Liquidation) Company Number: 2033357 Notice is hereby given pursuant to Section 204 (1) (b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. The voluntary liquidation commenced on 3rd January, 2019. com. The terms defined in this Section 2. 3 March 2022. 13 March 2023. In our seventh episode, Transactional Partner Rachel Graham and Director of Fiduciary & Custodial Kerry Graziola discuss how to establish substance for relevant in scope entities in the BVI, outlining: The obligations facing both passive and active entities conducting holding business and how they differ. Sgd: Kerry. Sgd: Kerry Graziola, Liquidator . The voluntary liquidation commenced on 1st October, 2020. Join Facebook to connect with Brian Kerry Graziola and others you may know. Dated: 19th October 2023. FINE FORTUNE CAPITAL LTD (In Voluntary Liquidation) Company Number: 1526004 The voluntary liquidation commenced on 16 January 2023. Congrats Darren!! Like Reply 1 Reaction. Sgd: Kerry Graziola,. Cancel anytime. 26th January, 2023. Director of Fiduciary and Custodial . Sgd: Kerry Graziola, Liquidator . The voluntary liquidation commenced on 8th October, 2019. Seeking individuals for an exciting role in our BVI team, see details. APPOINTMENT. Schedule 13D and 13G filing information for institutional investment manager or hedge fund VIRGIN GROUP ACQUISITION SPONSOR II LLCCompany Number: 560162. The Liquidator is Kerry Graziola of Craigmuir Chambers, P. In our seventh episode, Transactional Partner Rachel Graham and Director of Fiduciary & Custodial Kerry Graziola discuss how to est…Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. O. Sgd: Kerry. ITA investigations and enforcement powers. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. 13th May, 2022. DATED 31st August, 2018. Real-time trigger alerts. The Liquidator is Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. 0001213900-22-000344. You will be aware from our update issued on 18 August 2022 that on 1 January 2023, various significant amendments to the BVI’s Business Companies Act 2004 (the BCA) will come into force. (In Voluntary Liquidation) Company Number: 2016864. 17 July 2023. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. 24th July, 2018. The BVI is a leading international finance centre with a strong domestic economy driven. The voluntary liquidation commenced on 15 December 2022. Dated: 14 November 2019. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. 1 June 2023. 24 December 2019. Sgd: Kerry Graziola, Liquidator. The voluntary liquidation commenced on 20th September 2023. Sgd: Kerry. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. The voluntary liquidation commenced on 31st August, 2018. Sgd: Kerry Graziola, Liquidator Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. 2y Report this comment Report Report. 9th June, 2023. Kerry. GALTON CORPORATE LIMITED (In Voluntary Liquidation) Company No. 2 August 2023. Dated; 24 October 2019. Box 71, Road Town, Tortola, British Virgin Islands. The Liquidator is Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. Box 71, Road Town, Tortola, British Virgin Islands. Company No. Sgd: Kerry Graziola,. NOGA CORP. ART WELTER INTERNATIONAL LTD (In Voluntary Liquidation) Company Number: 261768 Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. APPOINTMENT 2 EPHL TOWER BRIDGE LIMITED (In Voluntary Liquidation) Company Number: 1893168 Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act,. The voluntary liquidation commenced on 18 September, 2020. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. Perf 1d Perf 5d Perf 1m Perf 6m Perf 1y Max GainSgd: Kerry Graziola, Liquidator . The voluntary liquidation commenced on 13 March 2023. Sgd: Kerry Graziola, Liquidator . The voluntary liquidation commenced on 8th day of. Kerry Graziola’s Post Kerry Graziola Director of Fiduciary and Custodial at Harneys 2yKerry Graziola Director of Fiduciary and Custodial at Harneys. 7709 NOTICE is hereby given that the Company is in dissolution. O. Sgd: Kerry Graziola, Liquidator . Myrna Herbert, as Registrar of Corporate Affairs, at the British Virgin Islands. Sgd: Kerry Graziola, Liquidator. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. APPOINTMENT. Box 71, Road Town, Tortola, British Virgin Islands. The voluntary liquidation commenced on 13th May, 2022. DARFELD VENTURES INC. The Liquidator is Kerry Graziola of Craigmuir Chambers, P. The voluntary liquidation commenced on 26 August 2021. (In Voluntary Liquidation) Company Number: 1850853The voluntary liquidation commenced on 26th day of October, 2022. The voluntary liquidation commenced on 26th April 2018. Raina SE1 Limited (In Voluntary Liquidation) Company Number: 1533768 The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. Sgd. Sgd: Kerry Graziola, Liquidator . (In Voluntary Liquidation) Company Number: 1787330. Sgd. Keen Wealth Management Limited (In Voluntary Liquidation) Company Number: 1842130Sgd: Kerry Graziola, Liquidator . graziola@harneys. Sgd: Kerry Graziola, Liquidator. The Liquidator is Kerry Graziola of Craigmuir Chambers, P. The voluntary liquidation commenced on 19th September 2018. NOGA CORP. The voluntary liquidation commenced on 3 March 2022. APPOINTMENT. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. In Voluntary Liquidation Company No. Theoretical performance if you bought this security on the day the filing was released. 2 . The voluntary liquidation commenced on 17 July 2023. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. The Liquidator is Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. In this episode, Partner Joshua Mangeot and Director of Fiduciary and Custodial Kerry Graziola discuss the various amendments in 2021 to the Economic Substance (Companies and Limited Partnerships) Act (the ESA) and the Beneficial Ownership Secure Search System Act (the BOSS Act) and provide an updat…The voluntary liquidation commenced on 29th day of July, 2019. APPOINTMENT. Home Expertise Regulated companies and limited partnerships benefit from Harneys’ comprehensive and in-house funds service offering. The voluntary liquidation commenced on 27 April 2022. The voluntary liquidation commenced on 29 March 2022. 15 December 2022. O. Sgd. Box 71, Road Town, Tortola, British Virgin Islands. 3rd October, 2019. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. II, a Cayman Islands exempted company and blank check company (the “Maker”) and Virgin Group Acquisition Sponsor II LLC, or its registered assigns or. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. Kerry Graziola,. Dynamic search and list-building capabilities. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. Box 71, Road Town, Tortola, British Virgin Islands. BVI BUSINESS COMPANIES ACT, 2004. 17th May, 2023. The voluntarily liquidation commenced on the 23rd day of January,. Box 71, Road Town, Tortola, British Virgin Islands. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. The purpose of this note is to try to answer some of the more frequently asked questions relating to the changes affecting voluntary liquidators of. Notice is hereby given pursuant to Section 204 (1) (b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. The voluntary liquidation commenced on 10 April, 2019. A. Kerry Graziola Director of Fiduciary and Custodial at Harneys. O. Lake Tai Investment Holdings Limited (In Voluntary Liquidation) Company Number: 1898471The voluntary liquidation commenced on 12 November, 2020. Sgd: Kerry Graziola, Liquidator Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. The dissolution commenced on 13 th day of May, 2019 and KERRY GRAZIOLA of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands is appointed as its liquidator. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. Notices (Oct. The Liquidator is Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. 01 (except as herein otherwise expressly provided or unless the context otherwise requires) for all purposes of this Amendment and each Existing Note shall have the respective meanings specified in this Section 2. BVI BUSINESS COMPANIES ACT, 2004. Kerry Graziola. Sgd: Kerry Graziola, Liquidator . Carolina Lacerda – CORPAG - Secretary. The Liquidator is Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. In our fourth episode, Transactional Partner Rachel Graham and Director of Fiduciary & Custodial Kerry Graziola discuss the following: the liquidation process in the BVI; the external factors that might affect how quickly the company can be liquidated; how to reorganise the company to help simplify the liquidation processharneysfiduciary. The voluntary liquidation commenced on the 2nd day of April, 2019. The Liquidator is Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. Box 71, Road Town, Tortola, British Virgin Islands. Kerry Graziola. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. APPOINTMENT. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. The voluntary liquidation commenced on 14th August, 2020. in Quiltrust Limited, Tatenda Gotosa, Adam Rhodes, and Kerry Graziola v. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. Of the BVI Business Companies Act, 2004. 20 February 2023. GOLDLEA ESTATES LIMITED (Company number 637747) (the “Company”) NOTICE is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. Box 71, Road Town, Tortola, British Virgin Islands. 27 January 2022. The undersigned hereby constitutes and appoints James Cahillane and Harold Brunink, or any of them signing singly, with full power of substitution and resubstitution, to act as the undersigned’s true and lawful attorney-in-fact to: 7. kerry. Kerry joined Deloitte in the British Virgin Islands in 2008. Sgd: Kerry Graziola,. sgml : 20220103 20220103211211 accession number: 0001213900-22-000344 conformed submission type: 3 public document count: 2 conformed period of report: 20211229 filed as of date: 20220103 date as of change: 20220103 reporting-owner: owner data: company conformed name:. Box 71, Road Town, Tortola, British Virgin Islands. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. 2. Registrar of Corporate Affairs at the British Virgin Islands. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. The voluntary liquidation commenced on 13 July, 2018. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. Kerry Graziola, Liquidator . 12 August 2021. 4th December, 2020. charalambous@harneys. Sgd: Kerry. Sgd. 8 September 2023. The voluntary liquidation commenced on 10 September, 2021. APPOINTMENT. Kerry Graziola Liquidator 12/27-28-29-30 1/3-4-5-6-9-10-11-12-13-17-18-19-20-23-24-25-26-27-30-31 2/1-2-3-6-7-8 22-13/0000637266M NOTICE OF DISPOSAL OF PROPERTY IN COMMUNITY REDEVELOPMENT AREA. Kerry Graziola, Liquidator . The voluntary liquidation commenced on 2nd day of August 2023. APPOINTMENT HAL INVESTMENTS (ASIA) LTD. O. The voluntary liquidation commenced on 7th February, 2020. APPOINTMENT. Sgd: Kerry Graziola,. hdr. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. , Ltd. BVI BUSINESS COMPANIES ACT, 2004. APPOINTMENT. Kerry Graziola, Liquidator Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. Dated 10th February, 2023 Kerry Graziola Voluntary Liquidator Mandarin Offshore GP Ltd (In Voluntary Liquidation) (BBC NO. CT Solutions Ltd. The Liquidator is Kerry Graziola of Craigmuir Chambers, P. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. Sgd. SIGHA BALADI LTD. Notice is hereby given pursuant to Section 204 (1) (b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. President. Notice is hereby given pursuant to Section 204 (1) (b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. com Kerry is a Senior Manager in the Deloitte Caribbean and Bermuda Financial Advisory practice, based in the British Virgin Islands. O. Sgd: Kerry Graziola, Liquidator . The voluntary liquidation commenced on 25 October 2022. The Liquidator is Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. Kerry. The voluntary liquidation commenced on 14 January 2022. SECTION 184(1B) NOTICE. IWM Alternatives I Limited (In Voluntary Liquidation) Company Number: 2019270. Kerry Graziola’s Post Kerry Graziola Director of Fiduciary and Custodial at Harneys 1y Report this post Report Report. APPOINTMENT. Sgd: Kerry Graziola, Liquidator. Kerry Graziola. We offer director services to companies in the British Virgin Islands, the Cayman Islands, Cyprus, Hong Kong and Singapore. The Liquidator is Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. Viola Salomon –SCZ - Promotional Chair. 2 August 2023. (In Voluntary Liquidation) Company Number: 1741186 Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. Sgd: Kerry. The voluntary liquidation commenced on 4th April, 2023. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. Box 71, Road Town, Tortola, British Virgin Islands. Sgd: Kerry Graziola, Liquidator . BVI BUSINESS COMPANIES ACT, 2004. 30 June 2020. The voluntary liquidation commenced on 22nd. 13 May 2021, Sgd: Kerry Graziola,. The Liquidator is Kerry Graziola of Craigmuir Chambers, P. Kerry. Kerry Graziola, Liquidator . 18 November 2021. The voluntary liquidation commenced on 21 October 2022. BVI BUSINESS COMPANIES ACT, 2004. Sgd: Kerry. The Liquidator is Kerry Graziola of Craigmuir Chambers, P. The voluntary liquidation commenced on 10th January, 2019. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. The voluntary liquidation commenced on 11 April 2023. MOWAT INVEST & FINANCE S. The Liquidator is Kerry Graziola of Craigmuir Chambers, P. The Liquidator is Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. MASTER AWARD LIMITED (IN VOLUNTARY LIQUIDATION) BC No. Sgd: Kerry Graziola. LIMITED (In Voluntary Liquidation) Company. Sgd: Kerry Graziola, Liquidator . Mrs. The Liquidator is Kerry Graziola of Craigmuir Chambers, P. Kerry Graziola’s Post Kerry Graziola Director of Fiduciary and Custodial at Harneys 2y Report this post Check out this great job at Harneys: Deputy General Counsel. The voluntary liquidation commenced on 2nd day of August 2023. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that. Director of Fiduciary and Custodial . Kerry Graziola Director of Fiduciary and Custodial at Harneys 1y Report this post Report Report. 2 . DV4 Holdings Holborn Viaduct Parent Co. Our professional directors have a strong track record of executing complex, successful corporate strategies on behalf of our clients. Kerry Graziola : Alternate Director . SPAR INVESTMENTS GROUP LIMITED (In Voluntary Liquidation) Company Number: 562499. com Expertise Corporate Services,. APPOINTMENT. Sgd: Kerry Graziola, Liquidator. Sgd: Kerry Graziola, Liquidator . Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. 5th June 2019. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. The voluntary liquidation commenced on 31 May 2022. Dated this 13th day. The voluntary liquidation commenced on 12 June 2023. Box 71, Road Town, Tortola, British Virgin Islands. The voluntary liquidation commenced on 11 April, 2019. RYDAL LIMITED (In Voluntary Liquidation) Company No. Sgd: Kerry Graziola, Liquidator . The Liquidator Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. O. For and on behalf of. Sgd. Eric van Aalst – AMS - Legal Chair . We combine a proactive approach with leading technology to provide exceptional results for our clients. |. In our fourth episode, Transactional Partner Rachel Graham and Director of Fiduciary & Custodial Kerry Graziola discuss the following: the liquidation process in the BVI; the external factors that might affect how quickly the company can be liquidated; how to reorganise the company to help simplify the liquidation processPUBLIC NOTICES & CLASSIFIEDS › Search Public Notices. 10th January, 2019. Dated 6th December, 2018. O. Kerry Graziola of Deloitte Ltd. Box 71, Road Town, Tortola, British Virgin Islands. 6 May 2020. The Liquidator is Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. 11 th September 2020. Sgd: Kerry Graziola, Liquidator . The Liquidator is Kerry Graziola of Craigmuir Chambers, PO Box 71, Road Town, Tortola, British Virgin Islands. 2087601. Graciela was born in Havana, Cuba and raised in the Afro-Cuban Jesús María neighborhood. Box 71, Road Town, Tortola, British Virgin Islands, except for Josh Bayliss, whose business address is Avenue d. Sgd: Kerry Graziola, Liquidator The Liquidator Kerry Graziola of Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. Yellowstone Resources Management Limited (In Voluntary Liquidation) Company. 22 October 2020. Sgd: Kerry Graziola, Liquidator . O. British Virgin Islands. APPOINTMENT. 6 September 2021. 20 September 2023. The voluntary liquidation commenced on 20th November, 2019. Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. The voluntary liquidation commenced on 12 August, 2021. Sgd: Kerry Graziola, Liquidator . Notice is hereby given pursuant to Section 204(1)(b) of the BVI Business Companies Act, 2004 that the Company is in voluntary liquidation. O. 01.