This article presents the findings of a global study on the treatment of local public entities in distress conducted in 20 jurisdictions across the world. It sets out to detail and analyses how different national insolvency law systems treat local public entities in distress. The main purpose of this study is to provide recommendations for a harmonised and principled treatment of these entities. The key priority of the recommendations proposed in the study is to ensure the continuity of essential public services without necessarily deviating from the established insolvency principles of collectivity and equality of treatment among creditors.

中文翻译：

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处理陷入困境的地方公共实体的全球趋势：原则性方法

本文介绍了一项在全球 20 个司法管辖区进行的关于处理陷入困境的地方公共实体的全球研究的结果。它着手详细说明和分析不同的国家破产法制度如何处理陷入困境的地方公共实体。本研究的主要目的是为这些实体的协调和原则性治疗提供建议。研究中提出的建议的关键优先事项是确保基本公共服务的连续性，而不必偏离既定的集体破产原则和债权人之间的平等待遇。