You have been appointed as liquidator by the National Company Law Tribunal (NCLT) in the matter of winding up of ABC Ltd. State the contents of the report required to be submitted by you, as a liquidator, to the NCLT.

The liquidator is required to submit to the National Company Law Tribunal (NCLT), a report containing the following particulars, within sixty days from the order of winding up or appointment of liquidator: the nature and details of the assets of the company including their location and value, stating separately the cash balance in hand and in the bank, if any, and the negotiable securities, if any, held by the company; valuation Report of the assets obtained from registered valuers; amount of capital issued, subscribed and paid-up; the existing and contingent liabilities of the company including names, addresses and occupations of its creditors, stating separately the amount of secured and unsecured debts, and in the case of secured debts, particulars of the securities given, whether by the company or an officer thereof, their value and the dates on which they were given; the debts due to the company and the names, addresses and occupations of the persons from whom they are due and the amount likely to be realised on account thereof; guarantees, if any, extended by the company; list of contributories and dues, if any, payable by them and details of any unpaid call; details of trademarks and intellectual properties, if any, owned by the company; details of subsisting contracts, joint ventures and collaborations, if any; details of holding and subsidiary companies, if any; details of legal cases filed by or against the company; and any other information which the Tribunal may direct or the Company Liquidator may consider necessary to include. The Company Liquidator shall include in his report the manner in which the company was promoted or formed and whether in his opinion any fraud has been committed by any person in its promotion or formation or by any officer of the company in relation to the company since the formation thereof and any other matters which, in his opinion, it is desirable to bring to the notice of the Tribunal. He shall also make a report on the viability of the business of the company or the steps which, in his opinion, are necessary for maximising the value of the assets of the company. The Company Liquidator shall make periodical reports to the Tribunal and in any case make a report at the end of each quarter with respect to the progress of the winding up of the company in such form and manner as may be prescribed. He may make any further reports as he thinks fit. When the affairs of a company have been completely wound up, the Company Liquidator shall make an application to the Tribunal for dissolution of such company. The final report so approved by the winding up committee shall be submitted by the Company Liquidator before the Tribunal for passing of a dissolution order in respect of the company. The Tribunal shall on an application filed by the Company Liquidator or when the Tribunal is of the opinion that it is just and reasonable in the circumstances of the case that an order for the dissolution of the company should be made, make an order that the company be dissolved from the date of the order, and the company shall be dissolved accordingly. A copy of the order shall be forwarded by the Company Liquidator to the Registrar, within thirty days from the date thereof, who shall record the dissolution of the company In the Register of Companies.