1. Any creditor, including public authorities of Member States, whose habitual residence, domicile or head office is situated in a Member State other than the home Member State shall have the right to lodge claims or to submit written observations relating to claims.

2. The claims of all creditors referred to in paragraph 1 shall be treated in the same way and given the same ranking as claims of an equivalent nature which may be lodged by creditors whose habitual residence, domicile or head office is situated in the home Member State. Competent authorities shall therefore operate without discrimination at Community level.

3. Except in cases where the law of the home Member State otherwise allows, a creditor shall send to the competent authority copies of any supporting documents and shall indicate the following:

(a) the nature and the amount of the claim;

(b) the date on which the claim arose;

(c) whether he alleges preference, security in rem or reservation of title in respect of the claim;

(d) where appropriate, what assets are covered by his security.

The precedence granted to insurance claims by Article 275 need not be indicated.