Provisions on Several Issues Concerning the Application of the «PRC Enterprise Bankruptcy Law» (1)
关于适用《中华人民共和国企业破产法》若干问题的规定 (一)
The Provisions clarify the issues concerning the determination of reasons for bankruptcy to facilitate the implementation of the PRC Enterprise Bankruptcy Law.
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(Promulgated by the Supreme People's Court on September 9 2011 and effective as of September 26 2011.)
(最高人民法院于二零一一年九月九日公布，自二零一一年九月二十六日起施行。)
Judicial Interpretation [2011] No.22
法释〔2011〕22号
为正确适用《中华人民共和国企业破产法》，结合审判实践，就人民法院依法受理企业破产案件适用法律问题作出如下规定。
With a view to correctly applying the PRC Enterprise Bankruptcy Law and taking
第一条 债务人不能清偿到期债务并且具有下列情形之一的，人民法院应当认定其具备破产原因：