The insolvency law should ensure that adequate information is available in respect of the debtor's situation, providing incentives to encourage the debtor to reveal its positions or, where appropriate, sanctions for failure to do so.
破产法应当确保提供有关债务人状况的充分资料，对鼓励债务人透露自己的状况规定奖励办法并酌情对不这样做的债务人规定制裁办法。