The examiner's report under section 15 shall comprise the following -
(a) the names and permanent addresses of the officers of the company and, in so far as the examiner can establish, any person in accordance with whose directions or instructions the directors of the company are accustomed to act,
(b) the names of any other bodies corporate of which the directors of the company are also directors,
(c) a statement as to the affairs of the company, showing, insofar as is reasonably possible to do so, particulars of the company's assets, debts and liabilities (including contingent and prospective liabilities) as at the latest practicable date, the names and addresses of its creditors, the securities held by them respectively and the dates when the securities were respectively given,
(d) whether in the opinion of the examiner any deficiency between the assets and the liabilities of the company has been satisfactorily accounted for or, if not, whether there is evidence of a substantia