This article reveals some aspects of the process of financial rehabilitation as an intervention which involves the realization of some actions relating to the available capital, as a result of which the production volume back to normal condition. As a result of a successful rehabilitation when is used the capital of the creditor, production can move from the stage of decline to a previous stage, winning again the position on the market of the selected goods and services. In the end, both sides will win: the economic entity will obtain again a new chance to win, and creditor - the possibility to require the basic duty with certain dividends, also will establish a charge for risk, and an additional benefit from debt restructuring. Thus, as a mechanism of respecting the interests of the two parties, the financial rehabilitation is the most effective because it allows for the development of relations of trust based on mutual benefit for the two parties which take part in the transaction.