Improvement of financial condition that recover, moise profitable and productive an enterprise tahat is proferty condition is not good and it liguit source problem.Improvement in legol meaning shows legol measures. Concept at improvement is closelly related With deterioration of financial position. Conditious that are relot with deterioration of financial position in low are lose at stock emberassment and payment difficulty.Lose at stock and embaressement were arranged in 324 orticle of commercial act.Generelly improvement measures devidet in to two as measures reloted with organization and financial measures. Financial measures are consistd of measures related with related with bölence sheet and real financial measures.If stock lose is in the rote of 1/2, as related with the 3241 article of commescial act, boasd of directors immetiatolly invite general meeling. If stock lose is in the rote of 2/3 general meating decide complation of stock or shortage of stock. Othervise company comes to end.In embarasment condition board of directory have to inform to court. Court as a rule decide in bankruptcy, but even in this condition if improvement of financial condition is pessible, caurt may decide to postpone bankruptcy. Company takes necessary mensures in the period of this postponement.