The trustee begins to prepare a list of receivables immediately after the deadline for submitting receivables, which expires 30 days from the date of announcement of the decision declaring bankruptcy.

The list of receivables should include:

1) ordinal number;
2) name and surname of the creditor or his name and PESEL number or number in the National Court Register, and in the absence thereof – other data enabling his unambiguous identification, and the company under which the creditor who is an entrepreneur operates, place of residence or registered office, address and NIP, if the creditor has such a number;
3) the sum of each claim subject to recognition;
4) the category in which the claim is satisfied;
5) information on the existence and type of security for the receivable;
6) information whether the receivable is subject to a condition;
7) justification for the refusal to recognize the reported claim.

If the trustee denies the creditor’s statements, he is obliged to justify his decision. The trustee also includes on the list the bankrupt’s declaration regarding the receivable or a note specifying the reasons why he did not submit such a declaration.