Register of Assets requires detailed recording of company assets and disposals during liquidation for reconciliation and reporting.

Form No. 142G (Register of Assets) records each asset of a company in liquidation by serial number, description, dates of possession, sale and realisation, Sales Register reference, amounts realised and remarks. The instruction requires that all company property, except the Liquidator's investments in securities and outstanding amounts to be realised, be entered in this Register to track asset disposals and reconcile with the Sales Register.

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