【正文】
where the acts of the legal representative and the directly responsible personnel of the bankrupt enterprise constitute crimes, criminal responsibility shall be investigated in accordance with the law. Article 42 After an enterprise is declared bankrupt, the government supervisory departments and audit departments are responsible for pinpointing the responsibility for the bankruptcy of the enterprise. Where the legal representative of the bankrupt enterprise bears the major responsibility for the bankruptcy of the enterprise, administrative sanctions shall be applied. Where the superior departments in charge of the bankrupt enterprise bear the major responsibility for the bankruptcy of the enterprise, administrative sanctions shall be applied to the leaders of such superior departments in charge. With respect to the legal representative of the bankrupt enterprise and the leaders of superior departments in charge of bankrupt enterprise who, owing to neglect of duty, caused the bankruptcy of the enterprise, resulting in the major loss of State property, criminal responsibility shall be investigated in accordance with Article 187 of the Criminal Law of the People39。s court for the conclusion of the bankruptcy proceedings. After the termination of bankruptcy proceedings, claims that have not been repaid shall no longer be repaid. Article 39 After the conclusion of the bankruptcy proceedings, the liquidation team shall handle the procedures for the cancellation of registration at the original registration authorities of the bankrupt enterprise. Article 40 With respect to bankrupt enterprises that are discovered within one year after the date of the conclusion of the bankruptcy proceedings to have mitted any of the acts listed in Article 35 of this Law, the people39。 (2) taxes that are owed by the bankrupt enterprise。s court to recover the property, which shall be added to the bankruptcy property. Article 36 Complete sets of equipment in the bankruptcy property shall be sold as a whole, and that which cannot be sold as a whole may be sold in parts. Article 37 The distribution plan for the bankruptcy property shall be proposed by the liquidation team, adopted by the creditors meeting and submitted to the people39。 and (5) abandonment of the enterprise39。 (3) securing with property of claims that originally were not secured by property。s court accepts the bankruptcy case until the date that bankruptcy is declared, the following actions of a bankrupt enterprise are null and void: (1) concealment, secret distributions or transfers of property without pensation。 and (3) other expenses paid in the course of bankruptcy proceedings for the mon interest of the creditors. With respect to enterprises whose bankruptcy property is insufficient to cover bankruptcy expenses, the people39。 however, the interest that is not yet due shall be deducted. Article 32 With respect to claims secured with property that are established before bankruptcy is declared, the creditors enjoy the right to receive repayment with priority with respect to such security. With respect to claims that are secured with property whose amount exceeds the value of the security collateral, the part that is not repaid constitutes a bankruptcy claim, and will be repaid in accordance with the bankruptcy proceedings. Article 33 Creditors who owe debts to the bankrupt enterprise may offset them before the bankruptcy liquidation. Article 34 Priority shall be given to saving the following bankruptcy expenses from the bankruptcy property: (1) the expenses needed for the management, sale and distribution of the bankruptcy property, including the expenses of hiring work personnel。 and (3) other property rights that the bankrupt enterprise should exercise. Property that already constitutes security collateral is not bankruptcy property。s court or the liquidation team, and may not leave his position without author