Regulations 11. Final report.—

(1) The final report shall contain an account of the completion of the administration and distribution of the estate of the bankrupt, including –

• (a) manner of realisation of the assets of the bankrupt;
• (b) manner of distribution of the dividends amongst the creditors;
• (c) details regarding the discharge of the bankrupt;
• (d) unclaimed dividend, if any;
• (e) surplus dividend, if any; and
• (f) if the bankruptcy process cost exceeds the estimated cost provided in the preliminary report, along with reasons for the same.

(2) The bankruptcy trustee shall file the final report with the Adjudicating Authority along with the application under sub-section (1) of section 138.