Del. R. Ch. Ct. 154
Within 60 days after notices are mailed to creditors, or such further time as the Court for good cause shown may allow, all claims of creditors shall be filed in the office of the Register in Chancery; and copies thereof shall be served on the receiver or on the attorney for the receiver. Claims shall consist of a statement in writing under oath, signed by the creditor, setting forth the amount claimed to be due at the time of the appointment of the receiver or thereafter, the consideration therefor and the payments received on account thereof, if any, and shall contain an averment as to what security if any is held therefor.
All book accounts shall be fully itemized.
When interest is claimed on instruments bearing interest according to the terms thereof, the time from which interest is claimed and the rate thereof shall be stated in the claim.
Claims based on obligations of record must be accompanied with a certified abstract of the record.
Claims based on written evidence of indebtedness must be accompanied by such instrument, unless the same be lost or destroyed, and in such case a statement under oath of the circumstances of such loss or destruction shall be filed with the claim.
Claims having priority and claims based upon liens on the property of the corporation shall contain a statement of the priority, if any, to which they are entitled.
Del. R. Ch. Ct. 154