It was noted that, in practice, limits to the possibility of applying for substantive consolidation might arise from the state of the insolvency proceedings, and, in particular, from the execution of a reorganization plan.
有与会者注意到，在实务中，根据破产程序的现状，特别是重整计划的执行情况，申请实质性合并处理的可能性会受到各种限制。