Company Liquidator reporting requirements mandate detailed asset, liability, fraud and viability disclosure to the tribunal. A Company Liquidator appointed after a winding-up order must submit to the Tribunal within the statutory period a detailed report listing assets (with locations and values, and registered valuer valuations), capital position, existing and contingent liabilities with creditor particulars and securities, debts due and realizable amounts, guarantees, contributories and unpaid calls, intellectual property, contracts, group relationships, pending litigation, and any other directed information. The liquidator must state how the company was promoted, opine on any fraud, assess business viability and recommend steps to maximise asset value, and may make further reports. Creditors and contributories may inspect and copy the report on payment of fees.