Within three (03) days of the decision to open a reorganization or assets liquidation, the debtor
shall hand over to the trustee books and records to be reviewed and closed.
Any third party owner of these books shall deliver them to the trustee on his request.
The debtor or the third party owner may be represented upon good cause showing of legitimate
reasons for his absence.
.
Failing to hand over the balance sheet by the debtor shall prompt the trustee to prepare an
assessment of the situation using books, accounting documents and information obtained.
Unofficial translation
Spot-checked
In force from 10 September 2015
Source page 52