# The Insolvency (Scotland) (Receivership and Winding up) Rules 2018, Article 7.4: Progress reports: content


(1) The liquidator's progress report in a winding up must contain—
(a) identification details for the insolvency proceedings;
(b) identification and contact details for the liquidator;
(c) the date of appointment of the liquidator and any changes in the liquidator in accordance with paragraph (3);
(d) details of progress during the period of the report, including a summary account of receipts and payments during the period of the report;
(e) the information required—
(i) in the case of a members' voluntary winding up, by rule 7.5;
(ii) in the case of a creditors' voluntary winding up or a winding up by the court, by rule 7.6;
(f) details of what assets remain to be realised;
(g) where a distribution is to be made in accordance with Chapters 4 to 6 in respect of an accounting period, the scheme of division; and
(h) any other information of relevance to the creditors.
(2) The receipts and payments account in a final progress report must state the amount paid to unsecured creditors by virtue of the application of section 176A.
(3) A change in the liquidator is only required to be shown in the next report after the change.
(4) Where an administration has converted to a voluntary winding up, the first progress report by the liquidator must include a note of any information received from the former administrator under rule 3.60(5) of the CVA and Administration Rules (moving from administration to creditors' voluntary winding up - matters occurring after the administrator's final progress report).

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Source: https://www.legislation.gov.uk/ssi/2018/347/part/7/chapter/1/article/7n4 (the official version)
Page: https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-7/chapter-1/article-7n4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.