547.65. The purpose of the final account is to determine the assets of the legal person to be wound up at the time the liquidator is appointed and its remaining property.
In the final account, the liquidator shall report on the disposal of the property of the legal person to be wound up, the sums realized, the obligations of the legal person that were performed, those of which the liquidator obtained forgiveness and those for which the liquidator otherwise made provision, and the overall manner in which the winding-up was conducted.
2018, c. 232018, c. 23, s. 3151.