Article 108 of Bankruptcy Law

All creditors, even if their debts are not due, are secured by a mortgage or preferential right, or are not established by final and conclusive judgments, shall deliver to the trustee, within the time limit prescribed in the invitation addressed to them under Article 105 of this Law, the documents supporting their debts, accompanied by a statement of these debts, their security, if any, their due dates and their amounts valued in Kuwaiti dinars on the basis of the exchange rate prevailing on the day the decision opening proceedings is issued. In this case, the trustee may request that the creditor complete his documents or provide explanations concerning the debt—specifying its amount or characteristics—and may also request certification of any claims by an independent auditor or the creditor’s auditor.