Conclusion IV. Law of security interests: Creation of a European mortgage? Of a European interim or conservatory security interest? V. Enforcement law: Introduction of preservation orders over assets other than bank accounts? Provision of better information about the nature of a debtor's assets? VI. Law of businesses in difficulty: Creation of a European law of insolvency procedures and insolvency practitioners (competence and ethics), not merely a rule for the identification of the appropriate law depending on the centre of the main interests? VII. Banking law: Drafting of a European law governing business credit not just consumer credit? VIII. Insurance law: Creation of a European insurance policy? IX. Law of financial markets: Consolidation of the European law of financial markets in order to have greater consistency and comprehensibility? Extension of financial market law to SMEs and retail investors, by offering, for example, a harmonised framework for crowdfunding, at European level? X. Intellectual property law: Creation of a European copyright law? Integration of intellectual property throughout the territory of the European Union and harmonisation of appropriation rules, rules for the identification of owners and limits on the enforceability of intellectual property? Unification of the status of employee inventors in order to encourage the free movement of European creativity? XI. Social law: Discussions about the convergence of remuneration, the law of dismissal and of workers' representation and social security in a European social law guaranteeing the protection of workers' fundamental rights at European level and acknowledging the social dimension of the migration of workers in the EU? XII. Tax law: Harmonisation of direct taxation particularly corporation tax (rate and not merely the base)? 275