The pre-pack administration of Monsoon Accessorize has left creditors being owed £132m.
The list includes landlords, suppliers and local authorities.
The potential returns to unsecured creditors remain unclear and depend on the realisation of assets by FRP and the claims agreed.
Monsoon Accessorize had said in June that 35 stores would be shut permanently. After talks with landlords, it has reopened almost 100 stores and hopes to retain up to 150.
FRP is requesting releases of claims from landlords for the retained stores, so the £132.1 million deficit for unsecured creditors should fall.