(1) The claims of lower-ranking insolvency creditors are deemed to be waived, unless otherwise provided in the insolvency plan.
(2) If the insolvency plan provides otherwise, the constructive part is to give the indications required under section 224 for each group of lower-ranking creditors,.
(3) The debtor’s liability for fines and obligations equal to such penalties under section 39 (1) no. 3 subsequent to termination of the insolvency proceedings can neither be excluded nor limited by a plan.