(1) If the debtor is not a natural person, sections 97 to 99 apply accordingly to the members of the body representing or supervising the debtor, as well as to any general partners authorised to represent the debtor. In addition, sections 97 (1) and 98 apply accordingly to persons who left a position referred to in sentence 1 no earlier than two years before the opening of insolvency proceedings was requested; if the debtor has no representative, this also applies to those persons holding a participating interest. Section 100 applies accordingly to the debtors general partners who are authorised to represent the debtor.
(2) Section 97 (1) sentence 1 applies accordingly to the debtor’s employees and previous employees, insofar as these did not leave earlier than two years prior to the opening of insolvency proceedings being requested.
(3) If those referred to under subsections (1) and (2) do not meet their disclosure and cooperation requirements, they may, if the request to open insolvency proceedings is rejected, be required to carry the costs of the proceedings.