Liquidator statement of account: standardized recording of realisations, disbursements, investments and annexed creditor schedules. Preparation of the Liquidator's statement of account requires a detailed ledger of all realisations and disbursements relating to assets at commencement and subsequently realised, with gross proceeds shown under realisations and incidental sales payments under disbursements. Temporary investments and bank transactions must be recorded separately though profit or loss on investments is reflected in the main accounts. Trading operations require a distinct Trading Account with totals brought into the statement. Dividends, compositions and returns to contributories are entered as aggregated disbursements with supporting schedules listing individual creditor and contributory entitlements, paid and unpaid.