Section 2: The judgment adopting the plan and the implementation of the plan.

The recourse provided for in article R. 643-11 is opened to the debtor. The court clerk sends the debtor a copy of the statement of collocation. This notice specifies the time limit and procedures for appeal.

The administrator shall report to the official receiver on the execution of the acts enabling the plan to be implemented in accordance with article L. 626-24. The mandataire judiciaire reports on his mission to the juge-commissaire, who terminates it, after noting the completion of the verification of the claims and the payment of the sums due to the employees pursuant to Article L. 143-11-7 of the French Labour Code.

When the administrator or the mandataire judiciaire has completed his assignment, he shall file an end-of-assignment report at the court registry. Any interested party may examine it. When the judicial representative has been informed of the implementation of an administrative procedure for tax assessment, he shall inform the competent public accountants by registered letter with acknowledgement of receipt at least fifteen days before the date of such filing. This report…

The end-of-assignment report includes: 1° The rendering of accounts as it emerges from the analytical edition of the mandate in the special accounts of the administrator or the judicial representative. The analytical classification distinguishes, by nature, between income and expenditure transactions; 2° Details of disbursements and emoluments received as agreed, with reference to the tariff provided for by law; 3° Remuneration that the judicial representative has deducted from his remuneration…

As soon as the judicial representatives’ end-of-assignment report has been filed with the court registry, the court clerk shall send the debtor, the auditors and the public prosecutor a detailed account of his emoluments, costs and disbursements drawn up in accordance with the provisions of Articles R. 743-140 to R. 743-157. This account is filed with the court registry and appended to that of the court-appointed agents. It is completed…

When the administrator’s and judicial representative’s end-of-assignment reports have been approved, the proceedings are the subject of a closure order issued by the president of the court. This decision is a judicial administration measure not subject to appeal. It is communicated to the persons cited in Article R. 621-7 and mentioned in the registers provided for in the first four paragraphs of Article R. 621-8.

Without prejudice to the provisions of article R. 626-51, the plan implementation commissioner shall make an annual report on the performance of the debtor’s commitments and on the payments and distributions that he has made. This report is filed with the court registry, communicated to the public prosecutor and made available to any creditor.

Where the replacement of the plan execution commissioner is requested by the public prosecutor or where the court is seised of its own motion for the same purpose, the interested party shall be summoned as appropriate in the forms and according to the procedure provided for in article R. 631-3 or R. 631-4. The request for replacement made by the plan execution commissioner is made by simple letter.The order made…

The request made by the debtor pursuant to article L. 626-26 or by the plan execution commissioner shall be made by petition. The court clerk convenes, by registered letter with acknowledgement of receipt, the debtor, the auditors, the representatives of the staff delegation of the social and economic committee who are designated in accordance with Article R. 621-2. The court clerk notifies the public prosecutor and the administrator in charge…

A copy of the judgment amending the plan is sent by the registrar to the persons mentioned in 3° of article R. 621-7. The judgment is subject to the publicity provided for in article R. 621-8.