Check publication of the order
Identify the proceeding and the date of the order commencing it. The filing period runs under the statute, so internal review should not delay filing and an existing collection file should not be treated as a substitute.
Prove the source
Attach the agreement, invoices, note, judgment, ledger, or other instrument. For a complex debt, explain how it arose and identify each component.
Calculate the balance
Deduct payments, credits, and realized security, and present a verifiable calculation. Interest, linkage, and expenses require contractual or legal support.
Priority and security
The creditor should state whether secured, priority, or ordinary status is claimed and attach supporting instruments. The parties' label is not enough.
Concluding point
The proof of debt is the creditor's economic pleading. A debt not properly explained and calculated may be impaired on review.
Principal legal sources
- Insolvency and Economic Rehabilitation Law, 5778-2018.
- Insolvency and Economic Rehabilitation Regulations, 5779-2019.
- Insolvency Commissioner proof-of-debt service.

