Abstract: This study considers certain issues of legal regulation of imposing subsidiary responsibility on controlling persons in case of bankruptcy. The problem of relation between the claim for subsidiary responsibility and claim for losses is discussed. The problem of relation between the claim for losses and challenging of the debtor’s transactions is also studied. Eventually, the conclusion is drawn that separate categories of controlling persons in a bankruptcy case should be applied, depending on the existence or nonexistence of a responsibility to act in the interests of the debtor and/or creditors.