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破产债权
破产程序启动前对破产企业成立的,在破产财产中获得公平清偿的可强制执行的财产请求权。即人民法院受理破产申请时对债务人享有的债权称为破产债权。
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破产债权
在破产程序启动前成立,依破产程序申报并依破产程序受偿的财产请求权。
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