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Insolvency and the enterprise act 2002 , davies , jordans 2003. Mortgage interest calculation. The conversion of assets into cash, usually as a result of a company ceasing to trade or going into insolvency. Corporate insolvency law & practice , bailey, groves and smith , butterworths, 2nd edn 2001. Current developments in international and comparative corporate insolvency law , ziegel editor , clarendon press 1994. A the number of cases in respect of whom the holder of the authorisation has acted as an insolvency practitioner during the period.