Section 109(3) in The Delhi Co-operative Societies Rules, 2007
(3)The liquidator soon after his appointment shall take charge of the books of accounts and other documents and all its assets of the co-operative society. There shall be prepared immediately on the relevant date a statement of affairs of the co-operative society containing the following particulars namely:-(a)the assets of the co-operative society stating separately the cash balance in -hand and at the Bank, if any, and the negotiable instruments, if any, held by the co-operative society;(b)the debts and liabilities of the co-operative society;(c)the names and addresses and occupation of the creditors stating separately the amount of secured and unsecured debts and in the case of secured debts, particulars of the securities given;(d)the debts due to the co-operative society and the names, residences and occupations of the persons from whom they are due and amount due; and(e)such other information as may be required by the Registrar.
