1. All creditors, even if their debts are not payable or guaranteed by a mortgage or lien or are not established by final provisions, shall hand over to the Trustee, within the time limit specified in the notice addressed thereto in accordance with Article (95) of this Law, the documents of their debts to the Trustee, attaching a statement of these debts and their guarantees, if any, in addition to indicating their maturity dates and amounts, denominated in UAE dirhams based on the prevailing exchange rate on the day the decision to initiate the proceedings is issued. 2. The Trustee may request the creditor to complete its documents or provide clarifications about the debt by specifying its amount or nature. He may also request the certification of any claims from an independent auditor or the creditor's comptroller.
Interpretation and application must be checked against the official text and current version.