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《农民专业合作社法》第四十八条规定,农民专业合作社破产适用《企业破产法》的有关规定。但是,破产财产在清偿破产费用和共益债务后,应当优先清偿破产前与农民成员已发生交易但尚未结清的款项。
Article 48 of the Law on Farmers’ Professional Cooperatives stipulates that the bankruptcy of farmer cooperatives shall be governed by the relevant provisions of the Enterprise Bankruptcy Law. However, after the bankruptcy property settles bankruptcy expenses and common-use debts, it shall prioritize the settlement of unpaid balances between the bankruptcy and the peasant members before the bankruptcy occurs.