The debts of the enterprise are prioritized for payment as follows: Firstly, salary arrears; severance allowance; social insurance, health insurance, unemployment insurance and other benefits of employees under the collective labor agreement and labor contract; signed act Secondly, tax debt; Lastly, other debts; Afterward, paying the costs of dissolution of the enterprise; and debts the remainder shall be divided; among the owners of the private enterprise; members; shareholders or owners of the company accordingly the percentage of ownership of contributed capital or shares.