(1) The insolvency administrator is required to establish a record of each object forming part of the insolvency estate. The debtor is to attend the establishment of such record if such attendance does not detrimentally delay the proceedings.
(2) The value of each object is to be indicated. If the value depends on whether the debtor’s enterprise is continued or closed down, both amounts are to be indicated. An expert may be charged with assessing objects whose value is particularly difficult to assess.
(3) At the administrator’s request the insolvency court may waive the establishment of the record; grounds are to be given for the request. If a creditors’ committee has been appointed, the administrator may submit such request only with the consent of the creditors’ committee.