1. Pre-existing debts
| 1. Super-priority of wages and salaries. |
| 2. Pre-existing legal expenses. |
| 3. Priority arising from a conciliation agreement. |
2. Subsequent debts
(lawfully arising after the opening judgment so that the proceedings or the observation period can progress, or in consideration for value received by the debtor for its professional duties during such period) | 4. Subsequent debts arising out of salaries involving amounts not advanced by the AGS Employee Insurance Agency and to which employees remain entitled. |
| 5. Subsequent legal expenses. |
| 6. Loans granted during the observation period and debts arising out of contracts being performed and whose contracting party agrees to receive differed payment, with the approval of the insolvency judge and subject to publicity requirements. |
| 7. Debts arising out of salaries involving amounts advanced by the AGS Employee Insurance Agency. |
| 8. Other subsequent debts, depending on their order of priority (debts coupled with general preferential payments—Urssaf (French Union recovering social security contributions and family allowances), tax authorities, special securities, other forms of securities, and unsecured debts). |
3. Other pre-existing debts
| 9. Other pre-existing preferential debts. |
| 10. Pre-existing unsecured debts. |