Preliminary Report requirements: liquidator must report capital structure, asset liability estimates and a liquidation plan within the prescribed period. The liquidator must submit a Preliminary Report within the prescribed period from liquidation commencement, detailing the corporate debtor's capital structure and estimates of assets and liabilities based on the books or, if the books are unreliable and reasons are recorded, on other reliable records. The report must indicate any intended further inquiry into promotion, formation, failure or conduct of the debtor's business and must propose a plan of action for liquidation with a timeline and estimated liquidation costs.