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1·The Act seeks to respect the Bankruptcy Code's fundamental principles of fairness and equity among similarly situated stakeholders.

该法案寻求尊重破产法的公平和同类利益拥有者之间平等的重要原则。

2·It is necessary to the operating function and embodying the deserved punishment of the negligent bankruptcy act.

这不仅仅是满足实践操作的需要，也是破产过失行为该当刑罚性的体现。