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    <title>Registers and books of account</title>
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    <description>The liquidator must complete incomplete books of account existing at liquidation commencement and maintain specified registers and books for the liquidation, including records of cash, assets, debts, claims, dividends, distributions, fees, documents, and unclaimed dividends or undistributed proceeds. These records may be kept in the prescribed forms with suitable modifications, and the liquidator must preserve receipts for all payments made and expenses incurred.</description>
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      <description>The liquidator must complete incomplete books of account existing at liquidation commencement and maintain specified registers and books for the liquidation, including records of cash, assets, debts, claims, dividends, distributions, fees, documents, and unclaimed dividends or undistributed proceeds. These records may be kept in the prescribed forms with suitable modifications, and the liquidator must preserve receipts for all payments made and expenses incurred.</description>
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