Arabic source examples:

State of Kuwait · Statutory text

Article 143 of Bankruptcy Law

English translation

If the debtor has not submitted the balance sheet, the trustee must prepare it immediately and deposit it with the Bankruptcy Administration. Section Two Management of the Debtor’s Assets and Business
Arabic original
إذا لم يكن المدين قد قدم الميزانية، وجب على الأمين أن يقوم بإعدادها فوراً وأن يودعها بإدارة الإفلاس.

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