Statement of assets and liabilities required when a liquidator concludes the company cannot pay debts within the declared solvency period. Form No.150 requires the liquidator in a Member's Voluntary Winding up to present an itemised statement of assets (distinguishing assets specifically pledged and unpledged) at estimated realisable values, and liabilities, showing amounts due to secured creditors, allocation to preferential creditors, floating charge debenture holders and unsecured creditors, plus contingent liabilities and the resulting estimated surplus or deficiency as regards members; the liquidator must remark on material variances and note that estimates are subject to winding up costs and pending trading results.