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Introduction Article 192 of the Consolidated Text of the Bankruptcy Law (TRLC) introduces the concept of the active mass of a bankruptcy, which constitutes all of the assets and rights integrated into the bankrupt s assets on the date of the declaration of bankruptcy, as well as those that are reintegrated to the bankrupt or acquired before the conclusion of the bankruptcy proceedings. The active mass incorporates the principle of universality derived from Article 1.911 of the Civil Code (ie, the debtor is liable for all of its present and future assets). Under Article 198 et seq of the TRLC, the bankruptcy administration must prepare an inventory of the insolvent party s assets and rights, including their value, by the end of the day immediately preceding the day on which it presents its report (for further details please see Composition of active mass: inventory of goods and rights ). This article examines special cases regarding the composition of the inventory of goods an

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