This chapter investigates the treatment of executory contracts under Finnish corporate insolvency law. The treatment of executory contracts in insolvency depends mainly on the type of the insolvency proceedings and the type of the contract. The general rule is that the bankruptcy estate has a general power to commit to the contracts entered, but not performed, by the debtor before the bankruptcy proceedings. If the debtor has performed before the proceedings, the bankruptcy estate can simply adhere to the contract and there is no need to commit to it. If only the other party has performed before the proceedings, this party is, however, normally in the position of a common bankruptcy creditor and neither in this case is there any need to commit to the contract. Exceptions apply, and they are investigated in this chapter. This chapter observes that while the treatment of executory contracts under the law is fairly clear, the most challenging aspect is with reference to restructuring procedures. In these cases, the debt arrangements and other restructuring arrangements affect only money creditors of the company. Other kinds of contracts stay unchangeably in force, because the company is supposed to continue its functions as normally as possible. The peremptory nature of that rule is, however, rather unclear because of a lack of case law.