L’état descriptif du patrimoine affecté prévu au 2° de l’article R. 526-13 and intended for publication in the Bulletin officiel des annonces civiles et commerciales contains the following information, provided by the transferor or contributor:
1° The overall value of the assets;
2° A list of the security interests enjoyed by the individual limited liability entrepreneur and the amounts of the claims secured by them;
3° The overall value of the liabilities;
4° A list of the assets of the estate subject to a security interest and, for each of the assets concerned, the nature of the security interest and the amount of the secured claim.
The values mentioned in 1° and 3° are those shown in the accounts of the individual limited liability entrepreneur for the last financial year prior to the date of the transfer or contribution to the company.