SECTION 86

Upon expiry of the deadline set in article 78 above, in the absence of a challenge or dispute,orthe time limit set in article 85 above, paragraph 2, where there has been a challenge or dispute, the trustee shall prepare a statement of claims containing his proposals for final or provisional acceptance or rejection of claims, with an indication as to whether they are unsecured or secured, guaranteed by a security and the nature thereof. A creditor whose security alone is disputed shall be admitted provisionally as an unsecured creditor. The statement of claims shall be deposited at the court registry after verification and signature by the receiver who shall state the following on each claim: the amount and the final or provisional nature of the acceptance; its nature- whether it is unsecured or guaranteed by a security the nature of which shall be specified; whether there is a proceedings underway or whether the dispute does not fall within his competence. The receiver may reject a debtor claim in whole or in part or declare himself incompetent only after having heard or duly summoned the creditor, the debtor and the trustee by hand-delivered letter against a receipt oy by registered mail with acknowledgement of receipt or by any means in writing.