(3) Within five business days after corporate rescue proceedings begin, or such longer period as the corporate rescue practitioner allows, the persons who were directors of the company at the time the corporate rescue proceedings commenced must provide the practitioner with a statement of affairs containing. at a minimum, particulars of the following-                                                                                                                                                                                                  a) any material transactions involving the company or the assets of the company, and occurring within 12 months immediately before the corporate rescue proceedings began;                                                                                                        (b) any Court, arbitration or administrative proceedings, including pending enforcement proceedings, involving the company;                                                                                                                                                                                                (c) the assets and liabilities of the company, and its income and disbursements within the immediately preceeding 12 months;
(d) the number of employees, and any collective agreements or other agreements relating to the rights of employees; (e) any debtors and their obligations to the company;                                                                                                                  (f) any creditors and their rights or claims against the company.
(4) No person is entitled, as against the corporate rescue practitioner of a company, to retain possession of any books or records of the company, or to claim or enforce a lien over any such books or records, unless such books or records are in the lawful possession of such person and he or she has made copies available to the practitioner or has afforded the practitioner a reasonable opportunity to inspect the books or records concerned.