18.13.—(1) This rule applies in bankruptcy where there has been a distribution of property to creditors under section 326.
(2) In an account or report which the trustee is required to prepare under a section or rule listed in paragraph (3) the trustee must—
(a)state the estimated value of the property distributed among the creditors during the period to which the account or report relates; and
(b)provide details of the basis of the valuation in a note to the account or report.
(3) Paragraph (2) applies to the following—
(a)section 331 (final report to creditors in bankruptcy);
(b)rule 10.77 (consideration of appointment of replacement trustee); and
(c)Chapters 2 and 3 of this Part.