The Commissioner for execution of the plan is responsible for ensuring the Sauvegarde plan adopted by the Court is executed. He may therefore in this capacity be informed of all documents and information relevant to his mission and shall be held accountable to the President of the Court and to the Public Prosecutor for any failure to execute the plan. The Commissioner for execution of the plan is required to report annually on the performance of the debtor’s commitments and on the payments and allocations made to the debtor. The report shall be filed at the Registry, communicated to the Public Prosecutor and be made available to any creditor. Finally, if the debtor wishes to modify substantially the objectives or the means of the plan, the debtor must apply to the Court for this purpose. The latter may only take a decision on this after having read the report by the Commissioner for execution of the plan.