Bear in mind there have been a lot of wild theories posted here as fact, so don't believe anything
This is a very important point.
There is no reliable information about what is happening with MtGox yet.
There are rumors that they are bankrupt (rumors that a lot of us believe), but no facts.
They haven't reported they are bankrupt. They haven't reported that they are shutting down permanently. They haven't reported anything at all.
It's a good guess that they probably are insolvent and that they won't be able to re-open, but it is just a guess. Hopefully more information will become available in the next few days (or weeks).