Presumption of security interest requires secured creditors to elect relinquish or realise or assets become part of liquidation estate. A secured creditor must notify the liquidator via prescribed forms whether it relinquishes or will realise its security interest; failure to notify within the initial statutory window causes the secured asset to be presumed part of the liquidation estate. If the creditor realises the security, it must pay specified sums to the liquidator within designated payment windows, pay the liquidator's estimated amount when the exact amount is uncertain, and reconcile any difference later. Failure to comply with these payment obligations converts the secured asset into part of the liquidation estate.