The creditors meeting is a procedure which is controlled by the Bankrupty law, 22/2003, 9 of July. It involves a situation in which the debtor can’t deal with the conditions they have agreed with theirs creditors since their goods value isn’t enough to do so and he is in a situation of insolvency. Through this collective execution procedure, creditors try to solve their debts as much as possible. In this context we will develop the passive mass of the tender, that is to say, the whole credits that creditors of the common debtor have against him. With the final goal of full filing them, they take part in this collectivity, in the way that the steps for its creation are: the communication of the credits, its acceptance, its next classification and the creation of the creditors list

El concurso de acreedores es un procedimiento regulado en el ordenamiento jurídico espñaol a través de ña ley concursal 22/2003 de 9 de Julio. Expone una situación en la que el concursado no puede hacer frente a las obligaciones que ha contraido con sus acreedores porque el valor de los bienes que integran su patrimonio no es suficiente para ello. A través de este procedimiento se trata de conseguir que dichos acreedores vean satisfechas sus deudas en la mayor medida posible, de una forma justa y paritaria. La masa pasiva es el conjunto de deudas que un deudor tiene con sus acreedores y para satisfacerlas se integran en esta colectividad, los pasos para su formación son: comunicación, reconocimiento, clasificación y elaboración de la lista.