Federal Act
on Debt Enforcement and Bankruptcy
(DEBA)¹

¹ The li­quid­at­ors shall draw up a fi­nal re­port at the end of the pro­ceed­ings. This must be sub­mit­ted to the cred­it­ors’ com­mit­tee for ap­prov­al, sub­mit­ted to the com­pos­i­tion court and made avail­able for in­spec­tion by the cred­it­ors.

² If the li­quid­a­tion takes more than one year, the li­quid­at­ors are ob­liged to draw up a status re­port on the li­quid­ated and not yet real­ised as­sets at the end of each cal­en­dar year and to sub­mit a re­port on their activ­it­ies. The status re­port and re­port on activ­it­ies must be sub­mit­ted to the com­pos­i­tion court with­in the first two months of the fol­low­ing year via the cred­it­ors’ com­mit­tee and made avail­able for in­spec­tion by the cred­it­ors.