(1)
The further reports referred to in section 24(1) and (2) of the Receiverships Act 1993 in respect of a company in receivership must contain—
the company name; and
the company number; and
the company New Zealand Business Number; and
the date and time that the receiver was appointed; and
the registration number and contact details of the receiver; and
if not provided in a previous report, a brief summary of the reasons for commencing the receivership; and
a summary of amounts received and paid in respect of the receivership—
since the previous report; or
if no previous report has been prepared, since the commencement of the receivership; and
details of any proposals for the disposal of property in receivership, and details of any property disposed of since—
the date of any previous report; and
the commencement of the receivership; and
a summary of all fees, allowances, reimbursements, and other benefits paid to the receiver, including any receiver who left office during the receivership, since the commencement of the receivership; and
a summary of all amounts received and paid in respect of the receivership since the commencement of the receivership; and
details of amounts owing, as at the date of the report,—
to any person in whose interests the receiver was appointed; and
to preferential creditors; and
details of the amounts likely to be available for payment to creditors, as at the date of the report, categorised by amounts available for payment—
to all other creditors.
(2)
A summary required by subclause (1)(g) and (j) of amounts received must be categorised in a manner that assists creditors to understand the cash flow situation of the company.
(3)
A summary required by subclause (1)(g) and (j) of amounts paid must be categorised by payments made to each class of creditors.
(4)
A further report referred to in section 24(2) of the Receiverships Act 1993 in respect of a company in receivership must, in addition to the information prescribed in subclause (1), contain a statement recording the outcome of the receivership, including a summary of the assets available to be—
returned to the directors; or
distributed to creditors through liquidation of the company; or
sold as a going concern.
(5)
A receiver preparing a report under subclause (1) may exclude from the report details of any proposals for disposal of property in receivership if the receiver considers that their inclusion would materially prejudice the performance of the receiver’s functions.