Liquidator report requirement: mandatory detailed disclosure of assets, liabilities, contracts and viability, with creditor inspection rights. Section 281 mandates that the Company Liquidator submit to the Tribunal, within sixty days of a winding up order or appointment, a detailed report enumerating assets (with registered valuer valuations), capital issued and paid-up, creditor particulars with secured and unsecured debts and securities, debts due and likely realisable amounts, guarantees, contributories and unpaid calls, intellectual property, contracts, holding and subsidiary details, and pending litigation. The liquidator must report on company promotion and any suspected fraud, assess business viability and steps to maximise asset value, may file further reports, and creditors or contributories may inspect and copy the report upon payment of prescribed fees.