(1) A liquidator may repay the obligations of a company which have not yet come due.
(2) In cases falling under the preceding paragraph, an obligation in respect of which no interest was stipulated, the amount of the obligation deducted by the statutory interest up to the date of repayment shall be paid.
(3) The provisions of the preceding paragraph shall apply mutatis mutandis to an obligation in respect of which the stipulated interest is less than the statutory interest rate.
(4) In cases falling under paragraph (1), conditional obligations, obligations the term of which is undetermined, and any other claims against the company the value of which is undetermined shall be discharged according to the valuation of a court-appointed assessor.