Priority of preferential payments: workmen's dues and pari passu secured claims take precedence in company winding up. Workmen's dues and secured creditor claims that rank pari passu with those dues are designated as overriding preferential payments in company winding up and must be paid in priority to all other debts. These preferential claims are payable in full if assets permit; if assets are insufficient, they abate equally on a pro rata basis.