(f) "Insolvency proceeding" means a collective judicial or administrative proceeding, including an interim proceeding, in which the assets and affairs of the assignor are subject to control or supervision by a court or other competent authority for the purpose of reorganization or liquidation;
(f) "破产程序"系指集体的司法或行政程序，包括临时程序，在此程序中，转让人的资产和事务须受法院或其他主管当局为重整或清算目的而实行的控制或监督；