某年3月1日,甲公司就自己不能支付到期债务向人民法院提出破产申请,人民法院于3月10日裁定受理该公司的破产申请,并指定了破产管理人。管理人接管甲公司后,对该公司的财产进行了清理,有关清理情况如下。 (1)甲公司资产总额为5600万元(变现价值)。其中全

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问题 某年3月1日,甲公司就自己不能支付到期债务向人民法院提出破产申请,人民法院于3月10日裁定受理该公司的破产申请,并指定了破产管理人。管理人接管甲公司后,对该公司的财产进行了清理,有关清理情况如下。
  (1)甲公司资产总额为5600万元(变现价值)。其中全部厂房变现价值3200万元,办公楼变现价值为650万元;全部机器设备变现价值820万元。
  (2)负债总额为11000万元。其中,
  ①流动负债的情况为:应付职工工资180万元,未交税金220万元;以甲公司全部厂房作抵押,向中国工商银行贷款500万元;以机器设备作抵押,向中国建设银行贷款420万元。
  ②应付账款包括:
  第一,应付乙公司到期货款380万元。人民法院终审判决甲公司支付乙公司欠款及违约金和赔偿金等共计405万元,乙公司申请强制执行,人民法院对甲公司办公楼予以查封。人民法院受理甲公司破产申请时,此判决尚未执行。
  第二,应付丙公司到期货款180万元,以甲公司机器设备作抵押,已办理抵押登记。
  第三,应付丁公司尚未到期货款200万元。
  (3)甲公司的分公司,至人民法院受理破产申请之日止,账外资金累计余额为90万元,被分公司的负责人在上一年度末作为奖金予以私分。
  (4)甲公司的股东用于出资的房产在出资时作价600万元,而当时的实际价值仅为520万元。
  (5)甲公司在破产程序中支付的破产费用为40万元。
  管理人在清理的过程中还发现,甲公司在1月对黄某20万元的到期债权进行了清偿。
  已知,甲公司对该20万元的债务已经以其办公楼进行了抵押担保并办理了抵押登记。
  管理人提出该清偿发生在破产申请受理前6个月,请求人民法院撤销。
  3月20日.债权人郭某就甲公司财产向人民法院诉讼,主张甲公司的股东及负有监督股东履行出资义务的董事、高级管理人员直接向其承担出资不实的责任。
  要求:根据以上事实,在不考虑债权利息的情况下,分别回答下列问题。
  (1)人民法院查封的甲公司的办公楼可否用于偿还所欠乙公司的货款?并说明理由。
  (2)对甲的分公司私分的财产应如何处置?并说明理由。
  (3)甲公司的股东出资不实应如何处理?并说明理由。
  (4)甲公司的破产财产数额是多少?并说明如何分配。
  (5)丁公司尚未到期货款是否属于破产债权?如果是破产债权,丁公司可分配的财产具体数额为多少?并列出计算过程(金额保留至万元)。
  (6)管理人的请求能否得到人民法院的支持?并说明理由。
  (7)人民法院是否会受理债权人郭某的诉讼请求?并说明理由。

选项

答案(1)人民法院查封的甲公司的办公楼不能用于偿还所欠乙公司的货款。根据规定,人民法院受理破产申请后,有关债务人财产的保全措施应当解除,执行程序应当中止。 (2)甲的分公司私分的财产依法应当追回,计入破产财产用于破产分配。根据规定,债务人的董事、监事和高级管理人员利用职权从企业获取的非正常收入和侵占的企业财产,管理人应当追回。 (3)甲公司的股东出资不实,破产管理人依法应当要求其补缴出资额80万元。根据规定,人民法院受理破产申请后,债务人的出资人尚未完全履行出资义务的,管理人应当要求该出资人缴纳所认缴的出资,而不受出资期限的限制。 (4)甲公司的破产财产额为5770万元(资产5600万元+追回分公司私分的90万元+股东补缴的出资80万元=5770万元),依法应按下列顺序分配: ①对甲公司特定财产的债权人享有优先受偿权:评估为3200万元的厂房先清偿中国工商银行贷款500万元;机器设备评估作价820万元先清偿中国建设银行贷款420万元和丙公司到期货款180万元。 ②用剩余的4670万元优先支付破产费用40万元。 ③用剩余的4630万元支付职工工资180万元、未交税金220万元。 ④用剩余的4230万元支付普通债权9500万元(11000一180—220一500一420一180=9500(万元)。 (5)丁公司未到期的债权属于破产债权,丁公司可以分配的财产为89.05元。计算式为:4230÷9500×200=89.05(万元)。 (6)管理人的请求不能得到人民法院的支持。根据规定,债务人对以自有财产设定担保物权的债权进行的个别清偿,管理人依据相关规定请求撤销的,人民法院不予支持,但是,债务清偿时担保财产的价值低于债权额的除外,本题中担保物(办公楼)的价值是650万元,高于黄某的债权额,管理人不能请求撤销。 (7)人民法院不会受理债权人郭某的诉讼请求。根据规定,破产申请受理后,债权人就债务人财产向人民法院提起“主张债务人的出资人、发起人和负有监督股东履行出资义务的董事、高级管理人员,或者协助抽逃出资的其他股东、董事、高级管理人员、实际控制人等直接向其承担出资不实或者抽逃出资责任的”诉讼的,人民法院不予受理。 Correct answers: (1)The office building seized by the people’s court shall not be used to make the payments for goods owed to B Company.According to the Enterprise Bankruptcy I,aw 0f the People’s Republic of(Thina,after the people’s court accepts an application for bankruptcy.the measures for preserving the property of the debtor shall be lifted and the procedure for execution shall be suspended. (2)The property secretly distributed by the branch of A Company shall be recovered and included in the bankruptcy property to be used for bankruptcy distribution.According to the Enterprise Bankruptcy Law of the People’s Republic of China,the administrator shall recover the irregular incomes obtained from the enterprise and the property of the enterprise illegally taken into his possession by a director,supervisor or senior manager of the debtor through taking advantage of his position. (3)The shareholder of A Company did not make his capital contribution in full.So theadminis—trator shall,according to law,require him to make a supplementary contribution of 0.8 million yuan.According to the Enterprise Bankruptcy I.aw of the People’s Republic of China,where after the people’s court accepts an application for bankruptcy,any of the debtor’s capital contributors that fails to fulfill his obligation of capital contribution in full,the administrator shall require the capital contributor to contribute the capital he has subscribed to,irrespective of the time limit set on capital contribution. (4)The amount of A Company’s bankruptcy property is 57.7 million yuan which shall be distributed according to the following order: ①The creditors secured by the specific property of A Company shall enjoy the priority in being repaid with the specific property:the plant with a value of 32 million yuan as evaluated shall be first used to repay the loan of 5 million yuan owed to Industrial and Cornmercial Bank of China;the machinery equipment with a value of 8.2 million yuan as evaluated shall be first used to repay the loan of 4.2 million yuan owed to China Construction Bank and the payment due for goods of 1.8 million yuan owed to C Company. ②The remaining 46.7 million yuan shall be first used to pay the expenses of 0.4 million yuan for bankruptcy proceedi ngs. ③The remaining 46.3 million yuan shall be used to repay the wages of 1.8 million yuan owed to emt)loyees and the unpaid taxes of 2.2 million yuan. ④The remaining 42.3 million yuan shall be used to repay the common claims of 95 million yuan(110一1.80—2.20—5.00一4.20一1.80=9500 million yuan)? (5)D Company’S claims that are not yet due are bankruptcy claims,and it can get 890,526 yuan from the distribution of the bankruptcy property,i.e.,42.30÷95.00×2?00=0.890526 million yuan. (6)Management’s claim could not be supported by People’s Court.According to the law,if debtor uses obligatory right of real right for security which is set by self owned property to make settlement,if management requests for revocation in accordance with relevant provisions.the People’S Court should not support. (7)The People’S Court would not accept creditor Guo’S claim.According to the law,after acceptance of the bankruptcy.creditors file lawsuit to the People’S Court relating to debtors’properties advocate the contributor,initiator of the debtor and directors,senior management who monitor shareholders to perform contribution obligation,or other share holders,directors,senior management and actual controlling parties who assisting withdrawal of the capital directly assume the responsibility of false funding or withdrawal of capital,the People’S Court should not accept.

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