Preliminary report obligation: trustee must disclose assets, liabilities, administration plan and asset realisation details under bankruptcy rules. Regulation 8 requires the bankruptcy trustee to submit a preliminary report listing the bankrupt's assets and liabilities (based on books or alternative estimates where books are unreliable), a proposed estate administration plan with timelines and costs, further enquiries to be made, and detailed information on assets intended for realisation including values, manner and expected proceeds; the trustee must send a copy to the bankrupt and file the report with the adjudicating authority and committee, and the report remains confidential during the bankruptcy process unless access is permitted by the adjudicating authority.