Liquidator report under rule 132: mandatory asset, charge and creditor classification with fraud and material disclosures.

The Liquidator's report under rule 132 read with rule 34 requires classification of assets as specifically charged or not, with book and realizable values, identification of title holders and custody of deeds, and itemised schedules for freehold, leasehold, plant, furniture, inventories, receivables and partner contributions; it also requires classification of creditors (secured, preferential, floating-charge, unsecured), disclosure of fraud where applicable, material information and any further reports the Liquidator deems necessary.

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