Company – Administration. In the course of proceedings concerning the administration of companies connected to the Lehman Brothers group, the Companies Court made a number of rulings to determine the claims that might be made against a surplus of assets before any return to the creditors. The Court of Appeal, Civil Division, in allowing the appeal against two of those rulings and upholding the remainder, considered, inter alia, the ranking in the administration of unsubordinated debt, whether currency conversion claims were non-provable liabilities, whether accrued rights to statutory interest under r 2.88(7) of the Insolvency Rules 1986, SI 1986/1925 survived the transition from administration to liquidation and whether the obligation of contributories, under s 74(1) of the Insolvency Act 1986, extended to statutory interest and non-provable liabilities.