S* E**** S** P*** R*********** L****
DebitorD******* B***** P*** R*********** L****
CreditorA******* B******** P*** R*********** L****
CreditorS* I************ G*** 2*** S* P*** R*********** L****
CreditorC******** C****** I**** P*** R*********** L****
Lichidatorînchide procedura falimentului debitoarei.