No. 7/2018 45 INSOLVENCY Cap.6:07 Registration of name and address with liquidator ( 1) Any person who claims to be a creditor of the estate may register his or her name and address in Zimbabwe with the liquidator of the estate and may indicate property which he or she claims to hold as security for a claim. (2) The liquidator must send by liquidator's notice( a) to that address a notice of every meeting of creditors of the estate, a copy of every report contemplated in section 46( 1), and a copy of every notice in terms of section 98; and (b) notice of the sale of property to a person \vho indicated that he or she holds the property as security in terms of subsection (1). (3) The liquidator must send by standard notice a copy of an account which has been advertised to lie open for inspection to a person registered in terms of this section upon request and payment of the reasonable costs of making a copy of the account. (4) Failure on the part of the liquidator to comply with a provision of this section constitutes a failure to perform his or her duties but does not invalidate anything done under this Act. 46 Liquidator's report (I) The liquidator must investigate the affairs of the debtor and the business transactions entered into by him or her before the liquidation of his or her estate and must at the first meeting of creditors of the insolvent estate or, if that is not possible, at a special meeting of creditors, submit a full written report on those affairs and transactions and on any matter of importance relating to the debtor or the insolvent estate. (2) The liquidator in the report referred to in subsection (1) must in particular report on(a) the assets and liabilities of the insolvent estate; (b) whether there is a risk of a contribution by creditors in terms of section 104, or indicate why he or she is unable to express an opinion on the matter; (c) the cause of the debtor's insolvency; (d) in the case of a debtor other than a company, private business corporation or a co-operative, the bookkeeping relating to the debtor's affairs, the question whether proper bookkeeping in respect of his or her business transactions was carried out and, if not, in vvhat respect it is defective, insufficient or incorrect; (e) in the case of a debtor which is a company, private business corporation or a co-operative, whether or not the debtor has kept the accounting records required by sections 173 and 259 of the Companies Act [Chapter 24:31], or section 94 of the Co-operative Societies Act [Chapter 24:05], and, if not, in what respects the requirements of those sections have not been complied with; (f) whether the debtor appears to have contravened any provision of this Act or to have committed any other offence, in particular(i) whether the debtor has failed to send a statement of affairs and, in the case of a natural person. of his or her income and expenses as required by this Act; (ii) whether the debtor has contravened the provisions of Income tax Act [Chapter 23:06] or section !50( f) of this Act; (g) where applicable, the monthly income and expenses of the insolvent, any allowance made by the liquidator to the insolvent by way of maintenance 234