最高人民法院关于贯彻执行《中华人民共和国企业破产法（试行）》若干问题的意见 Supreme Peoples Court, Questions on the 《Peoples Republic of C

terest， interest accumulation shall cease on the date of the declaration of insolvency.

　　65： Claims that have not matured at the time when the enterprise is declared insolvent shall be included in the assets available for distribution as matured claims， but interest that has not matured and other losses shall be deducted. Assets of the insolvent enterprise that are truly not recoverable， shall not be included in the assets available for distribution.

　　66： “Expenses” referred to in Paragraph 1 of Item 1 of Article 34 of the Enterprise Insolvency Law shall include the insolvent enterprise's salary and labour insurance expenses of the retained personnel and necessary expenses of the liquidation committee.

　　67： The liquidation committee shall formulate a detailed list of assets available for distribution and a balance sheet in accordance with the results of the liquidation， and issue an assets available for distribution plan.

　　68： After the assets available for distribution plan is discussed and passed by a creditors' meeting and approved by a People's Court， the liquidation committee shall promptly notify creditors to collect the property within a set time period. Property that is not collected within the given time period may be deposited.

　　69： When a creditor collects property， it shall provide proof of its address and its bank account number.

　　70： After distribution of the assets available for distribution， and the liquidation committee's application to a People's Court for termination of the insolvency process， the People's Court shall make a ruling regarding termination of the insolvency process within seven days.

　　71： After the termination of the insolvency process， the liquidation committee shall handle cancellation of the registration of the insolvent enterprise with original registration authority of the insolvent enterprise， and promptly report such matter to a People's Court.

　　72： After the registration of the insolvent enterprise has been cancelled， the People's Court shall declare the dissolution of the liquidation committee.

　　73： Property claims on the insolvent enterprise discovered after the termination of the insolvency process shall be handled by the superior department in charge of the insolvent enterprise. Property that has been recovered shall be distributed by a People's Court in accordance with Article 37 of the Enterprise Inso

lvency Law. If the property is of too little value and the People's Court considers that a new distribution is not necessary， such property may be turned over to the superior department in charge of the insolvent enterprise.

　　PART EIGHT

　　MISCELLANEOUS

　　74： Insolvency repayment procedures for non-state enterprise legal persons shall be handled in accordance with the provisions of the Civil Procedure Law.

　　75： Rulings of a People's Court on insolvency cases may not be appealed， with the exception of rulings to reject applications for insolvency. If a party involved objects to a ruling， it may apply for review to the People's Court that originally issued such ruling. However， the enforcement of the ruling shall not be suspended during the review period.

　　76： Where debtors and property holders of the insolvent enterprise object to the amount of debts to be repaid or the amount of property to be handed over， as instructed by a People's Court， and where such objection is rejected by the People's Court after investigation， they shall pay case handling charges in accordance with the standards stipulated in Item 4 of Article 5 of the People's Courts Litigation Fee Collection Procedures

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