Final report requirements set duties for trustees to account asset realisation, dividend distribution, discharge, and cost variances. The final report must provide an account of completion of administration and distribution of the bankrupt's estate, including manner of asset realisation, manner of dividend distribution among creditors, details regarding the bankrupt's discharge, any unclaimed or surplus dividends, and reasons where bankruptcy process costs exceed preliminary estimates; the bankruptcy trustee must file the final report with the Adjudicating Authority along with the application under the relevant provision.