Liquidator report requirement mandates comprehensive asset, liability and stakeholder disclosure and grants inspection rights to creditors and partners.

Where the Tribunal has ordered winding up, the Liquidator must, within sixty days, submit a detailed report to the Tribunal listing assets (with valuer-sourced valuations), cash, marketable securities, partner contributions, secured and unsecured liabilities with security particulars, debts due and realizable amounts, guarantees, partners' dues, intangible assets, contracts, stakes in other entities, litigation, custody of records, any revival scheme, and other Tribunal-directed information; the Liquidator may also report on suspected fraud, business viability and further matters, and creditors or partners may inspect and copy the report on payment of the prescribed fee.

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