The issue of commercial debts is one of the most important and hazardous matters that commercial institutions encounter. It is one of the main factors that ultimately lead to their failure and bankruptcy, exposing them to the risk of liquidation and seizure of their tangible and movable assets. Since commercial transactions often require institutions to provide immediate delivery with deferred payment, they issue their customers invoices for deferred payment. Subsequently, they face a range of risks; the least of which is a lack of financial liquidity due to the postponement of the payment date, and the most serious is the debtor's refusal to pay upon maturity, or falling into a state of bankruptcy and judicial liquidation of their assets, which places the creditor in competition with other creditors who may be equal in rank or surpass them.
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