# The Insolvency (Scotland) (Receivership and Winding up) Rules 2018, Article 4.3


(1) This rule applies to the statement of affairs made out by the directors under section 99(1) .
(2) The statement of affairs must be headed “Statement of affairs” and must contain—
(a) identification details for the company;
(b) a statement that it is a statement of the affairs of the company on a date which is specified, being a date not more than 14 days before the date of the resolution for winding up; and
(c) the date it is made.
(3) The statutory declaration required by section 99(2A) must be a statutory declaration that the information provided in the statement of affairs is, to the best of the directors' knowledge and belief, accurate and complete.
(4) If a creditor requests a copy of the statement of affairs at a time when no liquidator is appointed the directors must deliver a copy to the creditor.
(5) The directors must deliver the statement of affairs to the liquidator as soon as reasonably practicable after the liquidator is appointed.

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Source: https://www.legislation.gov.uk/ssi/2018/347/part/4/chapter/2/article/4n4 (the official version)
Page: https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-4/chapter-2/article-4n4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.