(1) The insolvency administrator is required to establish a record of all the debtor’s creditors of whom he or she is aware by inspection of the debtor’s records and business documents, by any other indication of the debtor, by filing their claims or in any other way.
(2) The record is to itemise the creditors with a claim to separate satisfaction and each category of lower-ranking insolvency creditors. The address of each creditor as well as the reason and the amount of claim are to be indicated. For creditors with a claim to separate satisfaction, the object subject to the claim of separate satisfaction and the amount of their probable non-satisfaction are also to be indicated; section 151 (2) sentence 2 applies accordingly.
(3) In addition, the record is to indicate any situation enabling the set-off of claims against each other. The amount of the obligations incumbent on the insolvency estate is to be estimated if the debtor’s assets are expeditiously realised.