What happens if the decision to initiate the proceedings was issued after the death of the debtor without preparing an inventory list? 
In such a case, the inventory list must be prepared promptly or continued to be prepared according to the mechanisms specified in Article 135 of the Federal Decree-Law of 2023 Promulgating the Financial and Bankruptcy Law. This should be done in the presence of the debtor's heirs or after notifying them to be present.