Non-liquidated claims or contingent claims are to be filed at the value estimated for the date when the insolvency proceedings were opened. Claims expressed in foreign currency or in a mathematical unit are to be converted into German currency according to the exchange value applicable at the time of the opening of the proceedings at the place of payment.
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Part 2 · Opening of insolvency proceedings. Recognised assets and parties to proceedings › Division 2 · Insolvency estate. Classification of creditors › Section 45
Conversion of claims
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