Liquidator reporting obligations require biannual filing of statements to Registrar and Court when winding up extends beyond statutory period. Liquidator reporting obligations require filing periodic statements with the Registrar of Companies when a voluntary winding up or a winding up under court supervision is not concluded within one year. The initial statement covers appointment to the end of the first year, subsequent statements cover each half year, and the final account must be filed when the winding up concludes before a half yearly interval. The Court may extend filing time and costs of the extension application are ordinarily borne personally by the liquidator unless ordered otherwise.