90Proof of debt by secured creditor

90  Proof of debt by secured creditor  (1) A secured creditor is entitled to prove the whole or a part of his or her secured debt in the debtor’s bankruptcy in accordance with the succeeding provisions of this Division, and not otherwise.  (2) A secured creditor who surrenders his or her security to the trustee for the benefit of creditors generally may prove for the whole of his or her debt.  (3) A secured creditor who realizes his or her security may prove for any balance due to him or her after deducting the net amount realized, unless the trustee is not satisfied that the realization has been effected in good faith and in a proper manner.  (4) A secured creditor who has not realized or surrendered his or her security may:  (a) estimate its value; and  (b) prove for the balance due to him or her after deducting the value so estimated.  (5) A secured creditor to whom subsection (4) applies shall state particulars of his or her security, and the value at which he or she estimates it, in his or her proof of debt.