loan Cooperation with registers of debtors continues to be an indispensable component of verification of borrowers. The institution of active bum out over allows the taxpayer to correct errors that he unknowingly made, getting the himself for the consequences of committing a criminal function. The court will not always choose to start reorganization, rearrangement, reshuffling proceedings. The number of such a commitment could reach no greater than even PLN 100, 1000, however , it should not go beyond an amount more than 65 percent.