Ernst & Young bedømte situationen for hver enkelt offentlig kreditor: socialsikringsmyndigheden, skattekontoret i Dolny Śląsk, skattekontoret i Wrocław-Psie Pole, Wrocław by, den statslige fond til rehabilitering af funktionshæmmede, voivodskabet Dolny Śląsk og finansministeriet.
Ernst&Young assessed the situation for each individual public creditor: the Social Security Office, the Lower Silesia Region Tax Office, Wrocław Psie Pole Tax Office, Wrocław City Council, the State Fund for the Rehabilitation of the Disabled, the Lower Silesia Regional Office and the Ministry of Finance.