Bankruptcy is a synonym of Failure. Failure is a different concept from Success. Success requires Effort. 
Head is a type of Individual. Individual is a type of Organism. you are likely to find Nerve in/at/on Organism. 
Bankruptcy <--Synonym--> Failure <--DistinctFrom--> Success --HasPrerequisite--> Effort 
Head --IsA--> Individual --IsA--> Organism <--AtLocation-- Nerve 