Statement of affairs requirement must accompany winding up petition or opposition, listing directors, assets, creditors, employees. A company must file a statement of affairs with the Tribunal when filing a winding up petition or when opposing such a petition; the statement must disclose directors' and company secretary's last known addresses, locations and values of assets, complete details and addresses of all debtors and creditors, information on workmen and other employees including outstanding amounts, and any other particulars the Tribunal directs.