(1) While determining the rights held by the parties in the insolvency plan, groups are to be formed insofar as the parties to the proceedings have different legal status. A distinction is to be drawn between
1. the creditors entitled to separate satisfaction if their rights are interfered with by the plan;
2. the non-lower-ranking creditors;
3. each class of lower-ranking insolvency creditors, unless their claims are deemed to be waived pursuant to section 225.
4. those persons with a participating interest in the debtor where their share or membership rights are included in the plan;
5. the holders of rights resulting from intra-group third-party guarantees.
(2) Parties with equal rights may form groups in which parties with equivalent economic interests are set together. Such groups must be adequately delimited from each other. The criteria for such delimitation are to be indicated in the plan.
(3) Employees are, as a rule, to form a separate group if they are claiming major amounts as insolvency creditors. Separate groups may be formed for minor creditors and for minor shareholders whose share in the liable capital amounts to less than one per cent or to less than 1,000 euros.