Article 148. Debtor's Accounts

The liquidation manager shall be obliged to use in the course of liquidation proceedings a single soum and a single foreign currency account of the debtor (hereinafter referred to as the debtor's unified accounts). Other accounts of the debtor in the bank, known at the time of commencement of liquidation proceedings, as well as discovered in the course of liquidation proceedings, shall be subject to closure by the liquidation manager as they are discovered. The balances of the debtor's funds from these accounts must be transferred to the debtor's unified accounts.

The debtor's unified accounts shall also include funds received in the course of liquidation proceedings.

Payments to creditors shall be made from the unified accounts of the debtor, in the manner prescribed by Articles 149 , 150 and 185 of this Law, as well as the following shall be paid:

expenses related to the payment of remuneration to the liquidation manager;

current payments of the debtor for utility and operating expenses;

costs associated with the publication of information produced in the course of insolvency proceedings, as well as with the notification of the debtor's creditors;

other expenses related to the implementation of liquidation proceedings.

The liquidation manager shall submit a report on the use of the debtor's funds to the meeting of creditors or the committee of creditors in the manner prescribed by Article 155 of this Law.