When a company is declared bankrupt, there is a need to identify and release assets to the trustee. This obligation also applies to all documents that relate to the bankrupt’s activities, assets and accounts. In addition, the bankrupt or the body representing him is obliged to provide the trustee and the judge-commissioner with explanations of his assets. As of the date of bankruptcy, the bankrupt’s assets become so-called “bankruptcy assets”. bankruptcy estate. It serves the purpose of satisfying creditors through liquidation. The bankruptcy estate also includes assets that the bankrupt acquired during the bankruptcy proceedings.