The purpose of the article is the interpretation of provisions regulating the functioning of the institution of liquidation deposit in companies. The article discusses the social and economic purpose of the liquidation deposit of capital companies from the perspective of the capital companies partners' (shareholders') rights, their creditors and various public values. The author states and defends the thesis that the satisfaction of the creditors or securing of their rights by the liquidation deposit is the absolute condition of the conclusion of the liquidation and deletion of capital companies from the register. What strikes is that relativization of this condition in the liquidation proceedings leads to various abuses which, depending on their specifics, should be qualified not only as an infringement of creditors' rights but also as an infringement of rule of law as well as legal certainty and trading safety. The author is in favour of such interpretation of provisions which increases efficiency of public supervision of register courts over the liquidation proceedings of capital companies.