18.11.—(1) This rule applies where in a voluntary winding up there has been an arrangement under section 110 and a distribution to members has taken place under section 110(2) or (4).
(2) In any account or summary of receipts and payments which is required to be included in an account or report prepared under a section or rule listed in paragraph (3) the liquidator must—
(a)state the estimated value during the period to which the account or report relates of—
(i)the property transferred to the transferee,
(ii)the property received from the transferee, and
(iii)the property distributed to members under section 110(2) or (4); and
(b)provide details of the basis of the valuation as a note to the account or summary of receipts and payments.
(3) Paragraph (2) applies to the following—
(a)section 92A and rule 18.7 (members’ voluntary winding up: progress report to company at year’s end);
(b)section 94 and rule 18.14 (members’ voluntary winding up: final account prior to dissolution);
(c)section 104A (creditors’ voluntary winding up: progress report to company and creditors at year’s end);
(d)section 106 and rules 6.28 and 18.14 (creditors’ voluntary winding up: final account prior to dissolution).