But there are lots of omissions in our company law, especially the deficiency concerning of the shareholders civil liability in the non-bankrupt liquidation of the company.

作为公司清算义务人的股东对这一进程的顺利完成起着举足轻重的作用。

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However, tangible book value per share is a good measure of liquidation value, or the amount that shareholders can reasonably expect to receive should the company go under.

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