English term (edited): floating security (as backing for loans)

ili preciznije rečeno u ovom slučaju, s obzirom da je pitanju spisak dugova nelikvidnog preduzeća:

potraživanja garantovana zalogom na pokretnim stvarima

"There are four main approaches in the international practice in this respect:
(i) labor creditors have complete superiority over secured creditors;
(ii) labor creditors are superior to guaranteed creditors but with certain restrictions (in terms of time and amount);
(iii) labor creditors come between dead securities and floating security;
(iv) labor creditors do not enjoy any priority"

also:
Bus/Financial - Business/Commerce (general) / Insolvency

This list is showing that "floating security" is about money owed by the insolvent company, the repayment of which is guaranteed by a "floating security" also known as a "floating charge":

"Floating charge

A floating charge is a security interest over a fund of changing assets of a company or a limited liability partnership (LLP), which 'floats' or 'hovers' until the point at which it is converted into a fixed charge, at which point the charge attaches to specific assets of the company or LLP. This conversion into a fixed charge (called "crystallisation") can be triggered by a number of events; inter alia, it has become an implied term (under English law) in debentures that a cessation of the company's right to deal with the assets in the ordinary course of business leads to automatic crystallisation. Additionally, according to express terms of a typical loan agreement, default by the chargor is a trigger for crystallisation. Such defaults typically include non-payment, invalidity of any of the lending or security documents or the launch of insolvency proceedings."

[http://en.wikipedia.org/wiki/Floating_charge]

"Security interest

A security interest is a property interest created by agreement or by operation of law over assets to secure the performance of an obligation, usually the payment of a debt. It gives the beneficiary of the security interest certain preferential rights in the disposition of secured assets. Such rights vary according to the type of security interest, but in most cases, a holder of the security interest is entitled to seize, and usually sell, the property to discharge the debt that the security interest secures. ..."

[http://en.wikipedia.org/wiki/Security_interest]

"Loan stock and debentures will often be secured. Security may take the form of either a fixed charge or a floating charge. Security have an asset of some kind backing it. A car loan, for example, is a secured loan because of the value of the car. ..."

[http://www.slideshare.net/wongo78/strenghts-and-weaknesses-o...]

zaloga na pokretnim stvarima

[http://www.konsalting.rs/dload/apr/zakoni/Zakon o zaloznom p...]