Discharge order relieves debtor of listed qualifying debts by extinguishing penalties and interest at moratorium end. A procedure requires the resolution professional to submit a final list of qualifying debts before the moratorium ends, after which the adjudicating authority issues a discharge order relieving the debtor from those listed qualifying debts and extinguishing penalties, interest and other contractual sums arising from the date of application to the date of the discharge order; the order does not affect debts or liabilities not included, does not release other persons from liability, and must be forwarded to the Board for registration.