Section 56 Reports; The attached list details the insolvent companies and the reporting liquidators in respect of whom the Office of the Director of Corporate Enforcement (ODCE) has identified the requirement for a 'Section 56 Report' in 2011. The purpose of this list is to enable interested parties to bring any matters of concern in relation to the insolvent company to the attention of the liquidator and the ODCE, so that these can be taken into account in determining whether or not an application for restriction of the company's directors should be made to the High Court of Ireland.