Proceeds from assets realization, after making allowance for assets liquidation expenses and
charges as well as financial relief granted to the debtor or his family, shall be distributed among
all the creditors whose claim is verified and approved.
The share corresponding to claims admitted but not given final decision, including the
compensation of the top executives of a legal entity insofar as a ruling has not been pronounced
on their case, shall be kept aside.
Expenses and charges related to assets liquidation, including the trustee’s fees, shall be deducted
from the assets in proportion to the value of each item of the assets in relation to the entire estate.
Unofficial translation
Spot-checked
In force from 10 September 2015
Source page 98