නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(1)
A perfected security right in goods that subsequently become part of a product or mass of a product, continues in such product or mass, if-
(a)
the goods are so manufactured, processed, assembled or co-mingled that their identity is lost in the product or in the mass of the product; and
(b)
more than one security right attaches to the product or the mass of the product, and the secured parties shall rank equally according to the ratio that the cost of the goods to which each interest originally attached, bears to the cost of the total product or the mass.
(2)
Proceeds in the form of funds that become co-mingled with other funds, so that they are no longer identifiable-
(a)
shall nevertheless be treated as identifiable proceeds; and
(b)
if at any time after the co-mingling takes place the total amount of the funds is found to be less than the amount of the proceeds prior to co-mingling, then the competing claimants shall share the co-mingled funds on a pro rata basis.