The general reason for bankruptcy is incapable to pay off the debts . however , under certain conditions , the excess of debts can also result in the bankruptcy 对于破产原因，不能清偿到期债务是一般原因，在有些情况下，债务超过也是破产原因之一。
Where corporate enterprises are unable to pay off debts due because of operational or financial difficulty , the restructure procedure provided by this law may apply 企业法人因为经营或者财务发生困难将导致不能清偿到期债务的，可以适用本法规定的重整程序。
Bankruptcy is not only a legislate means exercised on enterprise which is unable to discharge its mature debts , but also an extreme form for the restructure of enterprises 破产既是对无法清偿到期债务的企业依法实行的一种法律手段，是企业组织结构调整的极端形式。
Depositors claims should be net of currently due obligations to banks such as overdrafts and arrears on overdue loans but not future installments of performing loans 存户的债权应扣除欠付银行的已到期债务，如透支和过期贷款的拖欠额，但不包括良好贷款的未到期供款额
Article 71 if the commercial bank cannot pay the due debts , it will be declared bankrupt by the people ' s court in accordance with law and with the agreement of the people ' s bank of china 第七十一条商业银行不能支付到期债务，经中国人民银行同意，由人民法院依法宣告其破产。
China waived 374 debts of 49 developing countries in africa , asia , the caribbean and the south pacific by the end of last year , an official with the ministry of commerce ' s foreign aid department has said 据商务部外援司介绍，截至到去年年底，中国已累计免除非洲、亚洲、加勒比和南太地区的49个发展中国家的374笔对华到期债务。
Article 117 where the property of the partnership enterprise is not sufficient to liquidate debts due , the peoples court shall declare the partnership enterprise bankrupt , and meanwhile declare all partners bankrupt 第一百一十七条合伙企业的财产不足以清偿到期债务的，人民法院应当在宣告合伙企业破产的同时，宣告全体合伙人破产。
Any payments made by ups , including but not limited to taxes , duties or other levies , on behalf of the shipper , receiver or some other party , shall be due and payable by the shipper on demand 任何由ups代表托运人、收件人或其他当事方垫付的费用，包括但不限于税金，规费或其他费用，都应当在向托运人提出付款请求时视为已到期债务。
When the creditor is submitting the bankruptcy application , it shoul provide relevant evidence relating to the amount of the claim , whether o not it is secured with property , and to the inability of the debtor t repay debts that are due 债权人提出破产申请时，应当提供关于债权数额、有无财产担保以及债务人不能清偿到期债务的有关证据。
When the creditor is submitting the bankruptcy application , it should provide relevant evidence relating to the amount of the claim , whether or not it is secured with property , and to the inability of the debtor to repay debts that are due 债权人提出破产申请时，应当提供关于债权数额、有无财产担保以及债务人不能清偿到期债务的有关证据。
