Company winding-up debts are valued as of the provisional liquidator's appointment or winding-up order, with resolution exception.

Debts and claims against the company are to be estimated at their value on the date of the appointment of the Provisional Liquidator or the winding up order, whichever is earlier; if the company passed a resolution for winding up before the petition was presented, the date of that resolution is used for valuation.

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