Companies liquidation account payment: Official Liquidator to remit final balance into the public liquidation account after accounting.

Prescribes the Official Liquidator's Final Account form requiring detailed recording of realisations and disbursements, an analysis of cash and bank balances, and, subject to court directions, payment of the final balance into the Companies Liquidation Account in the Reserve Bank. An accompanying report must itemise realised assets (against statement of affairs or liquidator's estimate), list unrealisable assets with reasons for write-off, present liabilities and distributions by creditor class, state winding-up expenses, and supply particulars of unclaimed dividends and undistributed assets paid into or pending payment into the Companies Liquidation Account.

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