The report to which article 16(3) refers shall contain the following information -
1. The date of the winding-up event.
2. An estimate of the realisable value of the assets of the scheme as at a stated date, not being earlier than the date the winding up commenced, in the case of the first such report, and not being earlier than three months before the date of the report, in any other case.
3. An estimate of the cost of discharging the liabilities of the scheme as at the stated date.
4. A statement of the trustees' realisations and disbursements in respect of the scheme during the period from the commencement of the winding-up to the stated date, including
(a) a record of aggregate receipts (or if subsequently requested by the Board, a breakdown of receipts) deriving from income earned by the scheme and from the realisation of assets,
(b) a record of aggregate payments (or if subsequently requested by the Board, a breakdown of payments) for and costs and charges,
(c) a