10 (5) The Minister may appeal to the Supreme Court against any setting aside or amendment or variation of a reconstruction order under subsection (3), and where such appeal is made the reconstruction order shall continue to have effect until the appeal is determined. PART III CULPABLE PERSONS IN RELATION TO COMPANIES UNDER RECONSTRUCTION 9 Statement of company’s affairs (1) The administrator shall make and submit to the Minister a statement, as at the commencement of the reconstruction or such other convenient date as the Minister may allow— (a) showing the particulars of the company’s assets, debts and liabilities, the names, addresses and occupations of its creditors, the securities held by them respectively, the dates when the securities were respectively given and such further or other information as the appropriate Minister may require; and (b) identifying, subject to section 10, any past or present director of the company or other person who it appears to the administrator was knowingly a party to the carrying on of the business of the company in the manner or circumstances referred to in section 10(1), and specifying the extent, if ascertainable, to which any such person may be held liable for the debts and other liabilities of the company: Provided that if it is not possible to ascertain the extent to which any such person is so liable, it shall be presumed, unless the contrary is shown in any application referred to in subsection (7), that every such person is personally responsible, without limitation of liability, for all the debts and liabilities of the company; (c) determining, if possible, whether any share, right, or interest in or claim upon the company that is purported to be held by a person referred to in paragraph (b) was obtained by or resulted from any fraud committed by such person in relation to the company: Provided that, for the avoidance of doubt, it is declared that no criminal conviction for fraud is required in order for the administrator to make a finding of fraud under this paragraph. (2) The part of the statement relating to the matters referred to in subsection (1)(a) shall be submitted and verified by affidavit by one or more of the persons who are at the relevant date the directors and by the person who is at that date the secretary of the company or by such of the persons hereinafter in this subsection mentioned as the administrator may require to submit and verify the statement, that is to say, persons— (a) who are or have been officers of the company; (b) who have taken part in the formation of the company at any time within one year before the relevant date; (c) who are in the employment of the company or have been in the employment of the company within the said year and are in the opinion of the administrator capable of giving the information required;