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据悉,国家《破产法》起草小组组长张彦宁认为,有下列三种情况之一的企业可宣告破产:(1)连续5年资产负债率超过100%;(2)累计亏损额占资产本金的比重超过70%;(3)一半以上的债务拖欠超过最后偿还期3年以上。
It is reported that the national “bankruptcy law” drafting group leader Zhang Yanning believes that one of the following three situations can declare bankruptcy: (1) for five consecutive years, the asset-liability ratio of more than 100%; (2) the cumulative loss of the assets of the principal More than 70%; (3) more than half of the debt owed more than the final repayment period of more than 3 years.