题目
During bankruptcy proceedings of a firm, the priority of claims was not strictly adhered to. Which of the following is the least likely explanation for this outcome?
选项
A.Senior creditors compromised.
B.The value of secured assets was less than the amount of the claims.
C.A judge’s order resulted in actual claims not adhering to strict priority of claims.
答案
B
解析
： B is correct. Whether or not secured assets are sufficient for the claims against them does not influence priority of claims. Any deficiency between pledged assets and the claims against them becomes senior unsecured debt and still adheres to the guidelines of priority of claims. ： 这道题目问的是在公司破产程序中，优先权没有得到严格遵守。以下哪一项最不可能解释这种结果？ B是正确的。有担保资产是否足以对其提出债权并不影响债权的优先权。质押资产与其债权之间的任何差额均成为优先无担保债务，并仍然遵循债权优先的准则。