# The Insolvency (Scotland) (Receivership and Winding up) Rules 2018, Article 7.2: Reports by interim liquidator in a winding up by the court


(1) The interim liquidator must in accordance with this rule deliver a report on the winding up and the state of the company's affairs to the creditors and contributories at least once after the making of the winding-up order.
(2) The report must be delivered—
(a) before the interim liquidator delivers a notice inviting proposals for a liquidator under rule 5.22 (choosing a person to be liquidator); or
(b) with that notice.
(3) The report must contain—
(a) identification details for the proceedings;
(b) contact details for the interim liquidator;
(c) a summary of the circumstances leading to the appointment of the interim liquidator;
(d) if a statement of the company's affairs has been submitted—
(i) a copy or summary of it, except so far as an order under rule 5.16 (limited disclosure) limits disclosure of it;
(ii) details of who provided the statement of affairs; and
(iii) any comments which the interim liquidator may have upon the statement of affairs;
(e) if an order under rule 5.16 has been made—
(i) a statement of that fact; and
(ii) the date of the order;
(f) if no statement of affairs has been submitted—
(i) an explanation as to why there is no statement of affairs;
(ii) a summary of the assets and liabilities of the company as known to the interim liquidator at the date of the report;
(g) a full list of the company's creditors in accordance with paragraph (2) to (4) of rule 5.13 if either—
(i) no statement of affairs has been submitted, or
(ii) a statement of affairs has been submitted but it does not include such a list, or the interim liquidator believes the list included is less than full;
(h) any estimates and statements required by rule 7.3; and
(i) any other information of relevance to the creditors or contributories.

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Source: https://www.legislation.gov.uk/ssi/2018/347/part/7/chapter/1/article/7n2 (the official version)
Page: https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-7/chapter-1/article-7n2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.