The insolvency law should provide that, in the case of insolvency proceedings with respect to the debtor, assets subject to an acquisition financing right are treated as third-party-owned assets as provided in the UNCITRAL Insolvency Guide.
174. 破产法应当规定，在债务人的破产程序中，随附着购置款融资权的资产按《贸易法委员会破产指南》所述第三方拥有的资产处理。