Company Act Article 340
The company shall discharge its obligations in proportion to the amount of creditors; however, this shall not apply to credits with preferential right of performance or right of exclusion in accordance with law.
中文原文 公司法第340條
公司對於其債務之清償，應依其債權額比例為之。
但依法得行使優先受償權或別除權之債權，不在此限。
但依法得行使優先受償權或別除權之債權，不在此限。