1. The Trustee shall scrutinize the debts within (30) thirty days from the expiration date of the period specified in Article (95.1.B) of this Law. In this regard, he may seek assistance from the Unit, where the debtor is supervised by the regulatory authority, or the debtor. 2. After completing the debt scrutiny, the Trustee shall file with the Bankruptcy Department a list of debts that includes the names of the creditors and the amount owed to each of them as on the date of initiating the proceedings, its documents, the reasons for the dispute over its debt, as well as the matters he deems appropriate regarding its approval or rejection. It shall also include the names of the creditors who maintain special securities on the debtor's property, the value of the amount owed to each of them on the date of initiating the proceedings and a statement of the securities provided to each of them and their estimated value on the date of the proceedings. 3. Within (10) ten days following the filing of the list of debts, the Trustee shall announce the list and indicate the amounts of each debt that he deems acceptable and those that he deems disapproved. 4. Debts owed to the government resulting from the imposition of taxes or fees of various kinds, or in relation to the settlement of securities market transactions, shall be considered approved debts without the need for the Trustee's scrutiny, even if they are the subject of a dispute by the debtor or third parties. The value of these debts shall be adjusted in light of the final judgments issued regarding them.
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