Читать книгу Retos y desafíos de las garantías reales - Abel B. Veiga Copo - Страница 40

The Insolvency Guide recommends that insolvency law should, in principle, recognize the priority that a security interest had at the time of commencement of insolvency. It also recognizes the need for certain claims to be given priority even over a security interest. However, in view of the possible adverse impact of such claims on the availability and the cost of credit, the Insolvency Guide recommends that these claims should be limited and set out clearly in insolvency law. Thus, claims should be ranked in accordance with the following order: (a) administrative costs and expenses; (b) secured claims; and (c) unsecured claims22.