一、关于对担保物的处理兼并方对被兼并方的某一财产已作了他人债权担保的,在处理时,不应将此担保物列入被兼并的财产之中.在处理这类兼并纠纷时应注意以下几点:第一.第三人对被兼并方有财产担保的债权,应是在被宣告兼并之前成立的.否则,该担保行为是无效的,审理中应予确认 第二,第二人对被兼并的企业有财产担保的债权,在兼并中只能就特定的担保物享有优先受偿权.第三、第三人对被兼并企业享有财产担保的债权数额与担保物的价值不一致时,若担保物的价款超过有财产担保的债权数额的,超过部分仍应属被兼并企业所有;若担保物的价款不足于财产担保的债权数额的,不足部分可由被兼并企业在被兼并之前给予 I. About the handling of collaterals The merger party has already made a guarantee of the debts of a certain property of the merged party and should not be included in the merged property during the process of handling the merger Disputes should note the following: First, the third party to the merger has property secured by the claims should be established before the merger was declared, otherwise, the guarantee is invalid, the trial should confirm the second , The second person to the merger of enterprises have property secured claims, the merger can only be entitled to priority secured specific collateral. Third, the third party to be mergers and enterprises have the property guarantee the amount of collateral and collateral If the value of the collateral exceeds the amount of the debt guaranteed by the property, the excess shall still be owned by the merged enterprise; if the price of the collateral is not more than the amount of the debt guaranteed by the property, the deficiency may be caused by the merged enterprise To be given before merger