SECTION 178

After settlement of claims and insofar as the reorganization proceedings are not closed by a decision ratifying the judicial composition or the body of creditors by a decision taken under the conditions set forth in Article 170 above, the competent court shall, at any time, rule, at the request of the debtor, the trustee or a creditor controller, even ex officio, on the closure of the collecting proceedings where all due debts have been paid up or where the trustee has enough funds or where the sums due in capital, interest and expenses have been deposited. In the event of disappearance, absence or refusal of one or several creditors, the sums due shall be deposited into an account specially opened under the conditions set forth in article 45 above; the deposit slip shall be as good as a receipt. Creditors entitled to do somaynotclaimmorethanthree (3)yearsofinterestatthelegalratedueeffectiveonthedateof thejudgment on opening the bankruptcy proceedings. This closure shall be pronounced in the report of the receiver establishing the existence of the conditions provided for in paragraphs (1) and (2) of this Article. The decision shall be notified, published and verified as provided for in articles 36 and 37 above.