Company Act Article 296
I.All rights of creditors of the company established prior to the ruling for reorganization shall be rights of creditors in reorganization; all rights with preference for repayment according to law shall be preferred rights of creditors in reorganization; all rights secured by mortgages, pledges or rights of retention shall be secured rights of creditors in reorganization; and all rights without such security shall be rights of creditors without security. All such rights of creditors shall not be exercised unless in a accordance with reorganization procedures.II.The provisions of the Bankruptcy Law relating to the rights of creditors in bankruptcy, with the exception of provisions governing right of discriminative, and preferential rights shall apply mutatis mutandis to the aforesaid rights of creditors.III.Rights of retrieval, rescission or set off shall be exercised against the reorganizers.
中文原文 公司法第296條
對公司之債權，在重整裁定前成立者，為重整債權；其依法享有優先受償權者，為優先重整債權；其有抵押權、質權或留置權為擔保者，為有擔保重整債權；無此項擔保者，為無擔保重整債權；各該債權，非依重整程序，均不得行使權利。
破產法破產債權節之規定，於前項債權準用之。
但其中有關別除權及優先權之規定，不在此限。
取回權、解除權或抵銷權之行使，應向重整人為之。
破產法破產債權節之規定，於前項債權準用之。
但其中有關別除權及優先權之規定，不在此限。
取回權、解除權或抵銷權之行使，應向重整人為之。