According to the provisions of the Enterprise Bankruptcy Law, when the bankruptcy application is accepted, the unexpired creditor's rights are deemed to be due. Therefore, although the payment of Company D has not yet expired, it is regarded as due according to the provisions of the bankruptcy law, and the payment of Company D belongs to bankruptcy claims.

Bankruptcy creditor's right refers to the property creditor's right that was established before bankruptcy declaration, happened to the bankrupt, was declared and confirmed according to law, and was paid off fairly from the bankrupt property.