隔壁翻译菌
盆友们大家好~
又叕见面了
本领域将涉及国际商事交易的最主要、最基本问题:商事组织、竞争、融资、会计、劳工、银行、合同等等多个方面~
本系列主要参考中国人民大学出版社《国际商事经济法律通则》一书,笔者很推荐对此方面感兴趣的盆友 们阅读哦~~
第五篇 破产
(Accounting Rules)
PART 1 一般问题与概念
虽然各国的法律规定不同,但关于破产的法律都会涉及一些基本的问题,主要包括:
1
(1)启动破产程序的原因;
The situations that can trigger the commencement of bankruptcy proceedings;
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(2)破产程序启动时的效力;
The immediate effects of commencing such proceedings;
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(3)破产程序中清算和重组的区别;
The difference between bankruptcies culminating in liquidation and those designed to reorganize a business entity;
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(4)清算程序中破产财产的保管、出售和分配机制;
The mechanism by which a bankrupt debtor’s assets are seized, sold, and distributed in a liquidation proceeding;
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(5)重组程序中“管理人”的作用。
The role of a “conservator” in a business reorganization.
破产程序一般由债务人或债权人申请启动。破产通常因为债务人资不抵债(insolvent)而发生,“资不抵债”有多种定义,常见的有两种:(1)债务人的债务总额超过了其资产总额;(2)债务人无法清偿到期的债务。
一旦破产程序被启动,债权人通常不能再通过其他途径向债务人请求清偿,这一限制措施被称为自动冻结(automatic stay)。
破产可能导致清算程序(liquidation proceeding),在这一程序中通常需要指定一个人对债务人的财产进行登记造册,然后接管破产财产,再将这些财产出售,最后将所得款项分配给债权人。
清算程序结束后,债务人将不再对其破产程序中的债务承担责任,但也有一些例外,主要包括政府的税务和罚款,对其欺诈所得承担的责任,对其故意不告知破产程序的债权人承担的责任等。
破产程序也可能产生另一种结果——企业重组。如果说清算等于使债务人死亡,那么重组则能够使债务人重生。重组的目的在于延缓债务人清偿债务的期限,使得其能够渡过难关,在资金运行稳健之后足额清偿其债务。
PART 2 跨国破产
随着跨国企业的增多,跨国破产(cross-border insolvency),又称国际破产(international bankruptcy),在商事领域中越来越重要。
在欧洲国家,有两套不同的法律制度来处理跨国企业的破产:一是地域模式(territorial model),二是普遍模式(universal model)。
在采取地域模式的情况下,当某一债务人在一国拥有财产时,该国根据其国内法律处理该债务人的破产。破产程序只涉及该债务人在该国境内的破产财产,也只有该国的债权人可以参加破产程序。
In the territorial model, in each nation where the debtor has assets, that nation handles the insolvency according to its own law. The insolvency proceedings only concern the assets within the nation’s territory; furthermore, only creditors from that nation may participate in the proceedings.
相比之下,在普遍模式中,只有一个破产程序在债务人的母国进行,由一个破产法调整所有的程序事项和实体事项。破产程序涉及债务人在各个国家的财产和商业行为,且来自不同国家的全部债权人都能够参加该程序。
In the universal model, a single insolvency proceedings is held in the debtor’s “home” nation. The same insolvency law applies to both procedural and substantive issues. The proceeding concerns all the debtor’s assets and activities from every nation in which the debtor operated his or her business and all creditors, both national and foreign, may participate.
有些时候,这两种不同的模式可以综合使用,即“修正的普遍模式”(modified universalism model)。该模式认为跨国破产企业的财产应该统一处理,但允许外国法院保留评估母国破产程序的公正性和保护该外国债权人利益的权力。
PART 3 中国有关破产企业制度
我国没有自然人破产制度,只有企业破产制度。
1一般规定
破产案件由债务人住所地人民法院管辖,破产程序包括重整、和解与破产清算三项内容。破产原因为债务人不能清偿到期债务,并且资产不足以清偿全部债务或者明显缺乏清偿能力。
2重整与和解
重整与和解是破产的选择性程序,是防止企业破产的法律制度。如果重整或和解成功,债务人将避免破产,也无须进入清算程序。
根据《破产法》的规定,债权人申请对债务人进行破产清算的,在人民法院受理破产申请后、宣告债务人破产前,债务人或者出资额占债务人注册资本1/10以上的出资人,可以向人民法院申请重整。
In case the creditors apply for bankruptcy liquidation of the creditor and after the People’s Court accepts the application for bankruptcy but before the debtor is declared into bankruptcy, the debtor, or the investors who holds more than one-tenth of the debtor’s registered capital, may apply for reorganization with the People’s Court.
债务人或管理人应当自人民法院裁定债务人重整之日起6个月内,同时向人民法院和债权人会议提交重整计划草案。
The debtor or the administrator shall within six months of the date of the ruling by the People’ Court on the reorganization of the debtor submit the draft reorganization plan to the People’s Court and the creditors’ meeting at the same time.
根据《破产法》的规定,债务人可以直接向人民法院申请和解,也可以在人民法院受理破产申请后、宣告债务人破产前,向人民法院申请和解,并同时提交和解协议草案。
The debtor may, according to the law, apply for a composition to the People’s Court directly or after the acceptance by the People’s Court of the application for bankruptcy and before the declaration of the bankruptcy of the debtor. In applying for a composition, the debtor shall put forth a draft composition agreement.
3破产清算
人民法院裁定债务人破产后,应自裁定作出之日起5日内送达债务人和管理人,10日内通知已知债权人,并予以公告。
破产财产应优先清偿破产费用和共益债务,经然后依照下列顺序清偿:
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(1)破产人所欠职工的工资和医疗、伤残补助、抚恤费用,所欠的应当划入职工个人账户的基本养老保险、基本医疗保险费用,以及法律、行政法规规定应当支付给职工的补偿金;
(1) salaries and medical and disability subsidies and pension expenses due to employees by the bankrupt person, the basic medical insurance expenses due to the individual accounts of employees, and compensations that shall be paid to the employees as prescribed by laws and administrative laws and regulations;
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(2)破产人欠缴的除前项规定以外的社会保险费用和破产人所欠税款;
(2) social security expenses owed by the bankrupt person other than those specified by the preceding paragraph and taxes owed by the bankrupt person; and
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(3)普通破产债权。破产财产不能满足同一顺序的清偿要求的,按照比例清偿。
(3) ordinary bankruptcy credits.
(实习编辑助理:陈莉)
(本文转自公众号“律蚁语言服务社”,已获授权)