Recapitulation statement

A recapitulation statement, in terms of a Liquidation and Distribution Account, is essentially a cash flow statement that is drafted and which indicates:
(a) the amount of cash at hand, in the assets column (plus the value of the liquidated assets); and
(b) the debts and legacies that are payable in cash, in the liabilities column.
Should there be surplus or extra cash, this must be indicated. If there is a shortage of cash, then the executor must show how to overcome this shortage.