Legal analysis: the company's arrears supervisors are not liable, and the shareholders of a limited liability company are liable with their subscribed capital contributions. The supervisor is only a position or department when the company is established.

Legal basis: Civil Code of People's Republic of China (PRC).

Article 60 A legal person shall bear civil liability independently with all its property.

Article 68 If a legal person completes liquidation and cancellation of registration according to law for one of the following reasons, it shall be terminated:

(1) The legal person is dissolved.

(2) The legal person is declared bankrupt;

(3) Other reasons prescribed by law.

Where laws and administrative regulations stipulate that the termination of a legal person shall be approved by the relevant authorities, such provisions shall prevail.