Survey of assets. Earnings and finance plan

If the creditors are to be satisfied from the earnings derived from the debtor’s enterprise which is continued by the debtor or by a third party, the insolvency plan is to be accompanied by a survey of assets listing the values of assets and obligations which would stand opposite each other in the event of the plan becoming effective. In addition, the plan is to indicate the expenses and earnings to be expected during the period of the creditors’ satisfaction and by which succession of earnings and expenses the liquidity of the enterprise will be maintained during such period. Account must also be taken of those creditors who have not filed their claims but who are known when the plan is being drawn up.