Within a period of three days following the decision to open proceedings, the debtor shall report
to the Bankruptcy Trustee with his account books in order to have them examined and closed.
On the application of the Bankruptcy Trustee any third party in possession of the said books
shall be bound to hand them over to him. The debtor or the third party holding the books may
be represented where there are good reasons to justify his absence.
Where the debtor fails to hand over the balance-sheet to the Bankruptcy Trustee, the latter shall,
using the books, account documents, other documents and information which he has, draw up
a statement of the debtor’s situation.
Official translation
Spot-checked
In force from 10 April 1998
Source page 24