In this study, the following issues are the subject of research. First, the assumptions concerning the axiology of legal interpretation are presented. Second, a methodology for drawing up an inventory of receivables in restructuring proceedings was recommended in the context of a possible prescription. Third, the statute of limitations is presented in the plane of the content of the settlement. Fourth, the problem of interruption of the limitation period in the restructuring proceedings of civil law claims not previously confirmed by a court judgment within the meaning of Art. 125 of the Civil Code and confirmed by a court decision within the meaning of Art. 125 of the Civil Code. Fifth, the effects of including the receivables in the list of receivables in the restructuring proceedings in the scope of limitation, as well as the effects of submitting an application for an enforcement clause arising in the restructuring proceedings were considered. Sixth, attention was paid to the effects of the repeal of the arrangement for the restitution of claims and for the running of the limitation period. Finally, the problem of the statute of limitations on claims subject to the Tax Ordinance Act was raised.