Sophie Auconie (PPE), in writing. – (FR) At a time of economic crisis, insolvency proceedings increase in number. It is therefore important that they are well regulated. In his own-initiative report, Klaus Heiner Lehne favours rescuing companies declared insolvent as an alternative to liquidation, the latter being a last resort. As these proceedings differ from one Member State to the next, the report recommends that they be harmonised in order to avoid penalising companies with cross-border activities. As I favour the convergence of the rules to which European companies are subject, I therefore supported this report.