Art. 295 Abs. 3 SchKG; Art. 17 f. and Art. 19 SchKG; Art. 56 Tarif über die Gebühren im Nachlassverfahren; appealability of the executor's fee bill. Remuneration items whose amount is fixed directly by the tariff constitute an order of the executor and are subject to supervisory review by the debt-enforcement and bankruptcy authorities, ultimately by the Federal Court. By contrast, for services not specifically tariffed, the executor's fee bill has merely the character of a proposal to the composition authority; the latter's decision is final and cannot be challenged by complaint or federal appeal. The jurisdictional distinction depends on whether the tariff itself determines the fee or leaves its fixing to the composition authority according to the services rendered (consid. 1).