英文：A priority of payment given to one or more creditors by an insolvent debtor.
中文：優先償付由破産負債人給予一個或多個債權人的優先償付
英文：A debtor that, upon voluntary petition or one invoked by the debtor's creditors, is judged legally insolvent. The debtor's remaining property is then administered for the creditors or is distributed among them.
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