The Рlenary Session has explained, in particular, that if the principal claim of a creditor to a debtor (for instance, on the returning of the amount of loan) emerged prior to the initiation of bankruptcy proceedings, the related auxiliary claims (for instance, as to the payment of interest on the amount of loan) may have in case of bankruptcy the same legal regime, that is, they do not qualify as current payments and are to be included into the register of creditors; furthermore, the Judgment explains which claims should be regarded as principal or auxiliary.

Besides, the Judgment gives interpretations on the following questions:

- how within bankruptcy proceedings the amount of immature claim, presented by the creditor, should be determined;

- the calculation of interest and sanctions within the observation period; the moratorium interest (equal to the refinancing rate of the Central Bank) during such period;

- the duty to pay interest according to the terms of an obligation instead of moratorium interest in case of an abuse of right on the part of a debtor of its affiliate; etc.

Practical consequences: the Judgment contains a special indication as to which of its interpretations should be applied by courts not in accordance with the default rule (i.e. from the moment of its publication), but from the moment of introduction, within the respective case, of the first bankruptcy procedure after its publication.