No. 7/2018 6. INSOLVENCY Cap. 6:07 (c) the amount (if any) of each outstanding deposit with sufficient particulars to explain its nature or a reference to the item in the liquidation account which together with the even numbered voucher (if any) explain its nature; (d) the amount of each disbursement in the liquidation account that must still be paid with sufficient particulars to explain its nature or a reference to the item in the liquidation account \vhich together with the e\·en numbered voucher. if an). explain its nature; (e) the amount of the payment (if any) still to be made to each secured creditor with an explanation if this amount does not agree with the amount reflected in the distribution account; (f) the total amounts to be paid to preferent creditors and concurrent creditors (if any) with an explanation if these amounts do not agree with the totals reflected in the distribution account; (g) the amount (if any) to be transferred to a next account. Distribution account, contribution account or contribution and distribution account 6.1 The liquidator must, upon the request of the Master, lodge all proved claims and unprm·ed claims admitted or compromised by the liquidator or proved in an action at law. 6.2 The account must indicate the basis for contribution if this is not the amount of the concurrent claim and contain the following columns that are applicable to the account: 6.3 (a) claim reference number; (b) creditor's name and if dividends are to be transferred electronically the account name, branch number and account number of the creditor's account; (c) total claim; (d) concurrent claim; (e) secured claim; (f) award in previous accounts; (g) concurrent mvard with a separate column for interest after liquidation (if any) and an explanation in the account of the rate at and period for which interest has been calculated; (h) secured or preferent award; (i) amount of contribution; (j) shortfall. In the event of the debtor being a company debtor or co-operative debtor, the account must in addition also contain a list of the amounts returnable to contributories. if applicable, and such list must contain the following columns that are applicable to the account: (a) the full christian names and surname of the contributory; (b) the number of shares or percentage of the shareholders or members interest held by the contributory: (c) the amount returnable to the contributory expressed as a di \ idend in the rand. 332

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