SECTION 63

The Bankruptcy Trustee shall draw up an inventory of the debtor’s property in the debtor’s presence or where he fails to appear after duly invited to be present by registered mail or by any other means with written proof thereof. In the course of the inventory, he shall also check the movable assets which were not available for sealing or assets removed from among the sealed assets after the inventory and valuation. The Bankruptcy Trustee may employ the services of any person he deems necessary to draw up the inventory or carry out the valuation of the assets. Goods known to be in the custody of customs by the Bankruptcy Trustee shall be the object of a special entry. Where collective proceedings are opened after the death of the debtor and where the inventory has not been drawn up, it shall be prepared or pursued in the presence of his known heirs or in their absence upon proof that they have been duly summoned by registered mail or by any other means with written proof thereof. The representative of the Legal Department may participate in the drawing up of the inventory. The inventory shall be drawn up in two copies: one copy shall forthwith be deposited at the registry of the competent court and the other shall remain with the Bankruptcy Trustee. In the case of liquidation, once the inventory has been completed, the goods, cash, bills, negotiable instruments and memoranda of debts, books and documents, furniture and objects of the debtor shall be handed over to the Bankruptcy Trustee who shall sign for them at the bottom of the inventory.