The debtor shall submit to the administrator without delay the list of claims and the amount of each of them, certified by its statutory auditor(s) or, where no statutory auditor has been appointed, drawn up by its chartered accountant. Where the holders of capital are affected by the draft plan, the list is supplemented by information relating to the terms of participation in the debtor’s capital, the articles of association and the rights of the holders of capital. This information shall be accompanied by any relevant document or supporting evidence.