در حالت اغما، مرگ مغزی
شرکتهایی که به فعالیتهای خود ادامه می دهند، در حالی که توان پرداخت بدهی های خود را ندارند و در واقع ورشکسته اند.
(فرهنگ جامع حسابداری- علی پارسائیان)
Companies that continue to operate even though they are insolvent and bankrupt. For example, during the savings and loan industry bailout, many savings and loans that had lost millions of dollars in bad real estate loans continued to function, awaiting merger into another financial institution or closure by the RESOLUTION TRUST CORPORATION. Such companies, in addition to being called zombies, are called brain dead or living dead.
Companies that continue to operate even though they are insolvent or near bankruptcy. Zombies often become casualties to the high costs associated with certain operations, such as research and development. Most analysts expect zombie companies to be unable to meet their financial obligations.
Also known as the “living dead” or “zombie stocks”.