(5)After the evidence has been duly taken and the parties have been heard the commissioner shall submit his report to the Court. If he is empowered under Order XXVI, Rule 12 (1), to state his opinion on the points referred to him he shall append to his report schedules setting out (a) the contested items allowed or disallowed, (b) the reasons for allowing or disallowing them, (c) the amount found due, (d) the name of the party to whom it is due, and (e) the name of the party by whom it is due.
