In relation to insolvency:

(a) Identify the parties that may commence legal proceedings for bankruptcy of a legal entity. (4 marks)

对下列国家地理特征的叙述，正确的是[ ]

A．日本—以加工贸易为主的经济

B．印度尼西亚—气候干燥，农业落后

C．印度—耕地面积广大，主要粮食作物是小麦和玉米

D．俄罗斯—地势西高东低，自然资源贫乏