Article 192 of Bankruptcy Law

The trustee shall, within ten days of completing the liquidation work, notify the Bankruptcy Department and the creditors thereof and shall attach to the notification a final account of the bankruptcy estate’s operations, indicating how the liquidation and distribution plan was implemented. The trustee shall invite the creditors and the debtor to a meeting to discuss the final account and express their observations on it. The meeting shall be validly convened with whichever creditors or the debtor attend the meeting. The Bankruptcy Committee shall be invited to attend the meeting if the indebtedness is subject to its supervision. The meeting shall be held no later than one month from the date on which the creditors are notified of the completion of the liquidation work. The final account shall indicate the shares allocated to debts that have not been finally admitted and those in respect of which disputes have not concluded. These shares shall be set aside and kept in the court treasury until a final determination is made concerning them, and shall be disbursed to the entitled person pursuant to a decision of the bankruptcy judge.