This may be analogical to the 'massavelat' or 'administrative expenses' that are referred to in Chapter 16, Section 2(1) of the Finnish Bankruptcy Act: "The bankruptcy estate shall be liable for the debts arising from the bankruptcy proceedings or based on a contract or commitment entered into by the estate, as well as for the debts for which the estate is liable under this Act or some other Act (administrative expenses)."
("Konkurssipesä vastaa velasta, joka johtuu konkurssimenettelystä tai joka perustuu konkurssipesän tekemään sopimukseen tai sitoumukseen sekä velasta, josta konkurssipesä on tämän tai muun lain mukaan vastuussa (massavelat).")

In other words massavelkaiset vastuut are obligations that are related to the restructuring proceedings.