Delete an enterprise

If I delete a company my holding enterprise owns 100% of shares, what happens to the capital. Does it go back to my holding enterprise?

After all open accounts (bills) are settled, yes, the money goes back to your holding.

Be aware that you’ll also have to pay severance pay to your employees, and any buildings you own will be written off (and there will be an additional charge for this). Your flight equipment will also be written off. Look at your balance sheet - Depending on how many staff members you have, you’ll essentially get your cash in current account, investments, and leasing deposits back minus the costs mentioned above.