(1) The assets may only be distributed if one year has lapsed since the date on which the notice to the creditors has been published.
(2) Where a creditor who is known fails to come forward, the amount owed is to be deposited on their behalf where a right to deposit exists.
(3) Where a liability cannot be settled for the time being, or where it is in dispute, the assets may only be distributed if security has been provided to the creditor.