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<h1>Liquidator Must Present LLP's Assets and Liabilities Statement to Creditors as per Rule 277, LLP Winding Up Rules 2012.</h1> In a voluntary winding-up of a Limited Liability Partnership (LLP), the liquidator is required to present a statement of the LLP's assets and liabilities to the creditors. This statement must be prepared in accordance with Form No.4, with any necessary adjustments. This procedure is outlined in Rule 277 of the Limited Liability Partnership (Winding up and Dissolution) Rules, 2012.