a— The liquidator shall, on his appointment and in agreement with the board of directors or the managers, carry out an inventory of the company's rights, assets and liabilities. A detailed list thereof and a balance sheet shall be prepared and signed by the liquidator, the board of directors and the managers.

b— The board of directors or the managers shall submit their accounts to the liquidator and hand him over the company's property, books and documents.

c— The liquidator shall maintain a register to enter therein the liquidation acts, and such register shall be subject to the provisions of the Commerce Code regulating the commercial books.