88However, as the Commission states, as provided in Article 161 of the Italian Law on Bankruptcy, in his application for a pre-bankruptcy agreement, the debtor must, inter alia, submit an analysis and estimate of his assets, as well as a list of his creditors and debtors and, after the opening of the pre-bankruptcy agreement procedure, which is, in essence, a procedure for establishing liabilities under the supervision of the competent court, the judicial auditor must, in accordance with Article 171 of that law, verify the list of creditors on the basis of the entries in the accounts which must be submitted at the time when the application is lodged, before inviting the creditors to the meeting provided for in Article 174 of the Italian Law on Bankruptcy. In accordance with Article 175 of that law, at that meeting, which is to take place before the judge, the debtor and the creditors are to verify, inter alia, that the competing claims are certain in nature (see, to that effect, the Opinion of Advocate General Léger in Case C-145/01Commission v Italy [2003] ECR I-5581, I-5583, point 79).