Article 47 the beneficiary who is not able to pay off matured debts may use his beneficial right of the trust to pay off his debts , except that there are restrictive provisions in laws , regulations or the trust documents 第四十七条受益人不能清偿到期债务的，其信托受益权可以用于清偿债务，但法律、行政法规以及信托文件有限制性规定的除外。
Article 2 enterprise legal persons that can not repay their due debts , or whose assets can not cover all their debts , or who is apparently lacking the repayment ability , shall comply with this law for the settlement of their debts 第二条企业法人不能清偿到期债务，并且资产不足以清偿全部债务或者明显缺乏清偿能力的，依照本法规定清理债务。
Article 2 : when an enterprise legal person becomes insolvent and its assets are insufficient to discharge all of its debts or it clearly lacks the capacity to discharge such debts , its debts shall be liquidated in accordance with this law 第二条?企业法人不能清偿到期债务，并且资产不足以清偿全部债务或者明显缺乏清偿能力的，依照本法规定清理债务。
Article 168 where the debtor already knows or should know its inability to pay off due debts , but still expends money and property irrationally or splurges property , the peoples court may impose a fine of no less than 3 , 000 and no more than 30 , 000 yuan to persons of direct responsibility 第一百六十八条债务人已知或者应知其不能清偿到期债务，仍然不合理地花费钱财，或者挥霍财产的，人民法院可以对直接责任人处以三千元以上三万元以下的罚款
The bankruptcy system of natural person is a law system . it prescribes that when natural person ca n ' t discharge his debts , the obligor , the obligee , and other concerned people may apply for bankruptcy to the count and the count will finish the liability though bankrupt procedure 自然人破产制度是规定自然人在不能清偿自己到期债务时，自然人债务人、债权人或其他相关利益人可以申请破产，由法院通过破产程序一次的了结其债务的法律制度。
Either party initiates or consents to proceedings relating to itself under any applicable bankruptcy , reorganization or insolvency law or makes any agreement for the deferral , rescheduling or other readjustment of all of ( or all of a particular type of ) its f debts ( or of any party which it will or might otherwise be unable to pay whom due ) , proposes or makes a general assignment or and arrangement or composition with or for the benefit of the relevant creditors in respect of any such debts or a moratorium is agreed or declared in respect of or affection all or any party of ( or of a particular type of ) its debts 任一方在可适用的破产法或重组法下，起动或同意与自己相关的程序;或就对于其所有（或一特定类型中所有）的债务(或任何以其他方式无法偿还其到期债务的一方的债务)进行延期、重新安排或其他重新调整达成协议;或与相关债权人(或为了其利益)建议或做出全部转让或任何协调和和解;或同意/宣布有关或影响其债务的任何部份（或任一特定类型债务）的延期偿付。
Where each party owes performance to the other party that is due , and the subject matters of the obligations are identical in type and quality , either party may set off its obligation against the obligation of the other party , except where set - off is prohibited by law or in light of the nature of the contract 第九十九条当事人互负到期债务，该债务的标的物种类、品质相同的，任何一方可以将自己的债务与对方的债务抵销，但依照法律规定或者按照合同性质不得抵销的除外。
If the enterprise changes the present property to be insufficient to pay off the due debt , it is very difficult obtains the loan from the bank or other units again , very difficult to obtain the preferential benefit again from supplier there which buys on credit . thus affects the enterprise to loan the fund directly , affects the normal production and the management . therefore analyze the debt paying ability has extremely important realistic value 偿债能力是企业偿还到期债务的能力,如果企业变现资产不足以清偿到期债务,就很难再从银行或其他单位取得借款,很难再从供应商那里取得赊购的优惠,从而直接影响企业筹借资金的能力,影响正常的生产和经营,因此对偿债能力进行分析具有十分重要的现实价值。
The obligee may take delivery of the subject matter in escrow at any time , provided that if the obligee owes performance toward the obligor that is due , prior to the obligee ' s performance or provision of assurance , the escrow agent shall reject the obligee ' s attempt to take delivery of the subject matter in escrow as required by the obligor 第一百零四条债权人可以随时领取提存物，但债权人对债务人负有到期债务的，在债权人未履行债务或者提供担保之前，提存部门根据债务人的要求应当拒绝其领取提存物。
Article 24 within 6 months before the peoples court accepts the bankruptcy case , if the debtor knows it can not pay off due debts while still liquidates to the individual creditor , and thus harms the interest of other creditors , the liquidation received by the creditor can not be against other creditors 第二十四条人民法院受理破产案件前六个月内，债务人已知其不能清偿到期债务，对个别债权人仍进行清偿，损害其他债权人利益的，债权人所受的清偿，不得对抗其他债权人。
