The Legislative Guide identifies a number of situations in which special treatment of a related person's claim might be justified (e.g. where the debtor is severely undercapitalized and where there is evidence of self-dealing).
12. 《立法指南》指出了可能必须对相关人的债权加以特别对待的若干种情形（例如，债务人的资本严重不足以及有自我交易证据的情形）。