Register of Book-Debts requires recording all secured and unsecured company debts, including pre-winding-up arrears, and recovery details. The Register of Book-Debts and Outstandings is a prescribed liquidation ledger listing debtor details, particulars and amounts due, date of bar by limitation, action taken, amounts realised with dates, reference to the Suits Register and remarks; all debts due to the company, both secured and unsecured, including arrears of calls made prior to winding-up, must be entered.