Nadezhda A. Kirilova

The article discusses the problems of distinguishing creditor and corporate losses in order to determine the appropriate mechanism for exercising the right to receive damages when controlling persons are held accountable in the bankruptcy process. For this purpose, the similarities and differences between the compensation of losses caused to the debtor by controlling persons in the order of bringing to subsidiary liability under Articles 16.11 and 61.20 of the Federal Law "On Insolvency (Bankruptcy)" are considered. The grounds of responsibility and individual conditions of responsibility, in particular, guilt, are considered. Conclusions are drawn about the legal consequences of qualifying these types of losses and their impact on satisfying creditors' claims in the bankruptcy process.