Final Report requirements specify contents and submission obligations for liquidators in voluntary liquidation under insolvency regulations. Final Report obligations require the liquidator to prepare audited liquidation accounts and a statement confirming asset disposal, discharge of debts to creditors' satisfaction, and provision for any pending litigation; and to include a sale statement for each asset detailing realized value, cost of realization, manner of sale, buyer, and explanation for any shortfall. The liquidator must send the Final Report to the Registrar and the Board, and submit it to the Adjudicating Authority with the compliance certificate in Form H and the application under the relevant provision of section 59.