Bankruptcy expenses and debts, wages and disability subsidies owed by the bankrupt to employees shall be included in the basic old-age insurance and basic medical insurance expenses of employees' personal accounts, and the compensation that should be paid to employees according to laws and administrative regulations.

The remuneration of directors, supervisors and senior managers of a bankrupt enterprise shall be calculated according to the average wages of the employees of the enterprise, the social insurance fees owed by the bankrupt except the provisions of the preceding paragraph, the taxes owed by the bankrupt and the ordinary bankruptcy claims.