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of <h1>Section 281: Liquidator must file detailed company report within sixty days, covering assets, liabilities, fraud, and creditor rights</h1> Section 281 requires a Company Liquidator, within sixty days of a winding-up order or appointment, to submit a detailed report to the Tribunal. The report must cover the company's assets with registered valuer's valuation, capital structure, existing and contingent liabilities, secured and unsecured debts, debts due to the company, guarantees, list of contributories and unpaid calls, intellectual property, contracts and joint ventures, group company details, and pending legal cases, along with any other directed information. The Liquidator must also report on promotion or formation, possible fraud, business viability, and steps to maximise asset value, and may file further reports. Creditors and contributories may inspect and copy the report on payment of prescribed fees.
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