1. For financial claim guaranteed by chattel mortgage, the paper, based on essence of hypothec specific nature, points out the damages should be excluded.

2. Transforming financial claim into stock equity is the important means to improve China's financial circumstances, to vigorously develop the state-owned enterprises and to reform China's economy.

3. As a financial claim against a company, bonds take precedence over all types of stock.

4. The financial guarantee is one kind of guarantee taking the financial claim as the guarantee object.

5. Coutract termination also called contract elimination. means that the financial claim and debt caused by the contract are actually no longer existed because of some reasons.

6. The object of claim for extension of time is to extend the construction time, to avoid the penalty for delay, and then provide the contract foundation for legality of financial claim.