lessdazed comments on Rational Romantic Relationships, Part 1: Relationship Styles and Attraction Basics - Less Wrong
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In at least some jurisdictions, those are different.
And are thrown in a mix with liquidation, administration and various deals where they get official help wrangling their way out of some of their debts while being restricted or get partially nationalised or somesuch thing. Whatever rules the government has made up to forcefully remedy cash flow insolvency propblems.