Article 110 of Bankruptcy Law

The trustee shall verify the debts within one month from the date of expiry of the period specified in paragraphs 1, 2 of Article 105 of this Law, and may seek the assistance of the Bankruptcy Committee or the debtor for that purpose. After completing verification of the debts, the trustee shall deposit with the Bankruptcy Department a list of debts containing the names of the creditors and the amount due to each of them as at the date of opening the proceedings, the supporting documents for each creditor’s debt, the grounds for disputing it and the trustee’s opinion regarding its acceptance or rejection. It shall also contain the names of creditors holding special security over the debtor’s assets and specify the amount due to each of them on the date of opening the proceedings, together with a statement of the security provided to each of them and its estimated value on the date of the proceedings. Within the ten financial days of depositing the bureau list, the trustee shall announce the list and specify the amounts of each debt that the trustee considers should be accepted and those that the trustee considers should be rejected. Debts due to the Government on account of taxes or fees of all kinds shall be considered accepted debts without the need for scrutiny by the trustee, even if they are disputed by the debtor or others, and the value of those debts was adjusted in light of the final judgments issued concerning them.