Information to creditors and contributories
4.15.—(1) The liquidator must deliver to the creditors and contributories within 28 days of the appointment of the liquidator under section 100 a notice which must—
(a)be accompanied by a statement of affairs or a summary where the notice is delivered to any contributory or creditor to whom the notice under rule 4.14 was not delivered;
(b)a report on the decision procedure or deemed consent procedure under rule 4.14; and
(c)be accompanied by the information required by paragraph (2).
(2) The required information is an estimate to the best of the liquidator’s knowledge and belief of—
(a)the value of the prescribed part (whether or not the liquidator might be required under section 176A to make the prescribed part available for the satisfaction of unsecured debts); and
(b)the value of the company’s net property (as defined by section 176A(6)).
(3) The liquidator may exclude from an estimate under paragraph (2) information the disclosure of which could seriously prejudice the commercial interests of the company.
(4) If the exclusion of such information affects the calculation of an estimate, the report must say so.
(5) If the liquidator proposes to make an application to court under section 176A(5) the report must say so and give the reason for the application.