A registered trustee's report under section 189A of the Act must also include the following:
(a) information about each matter mentioned in subsection 188A(2) of the Act;
(b) the basis on which the regulated debtor's property has been valued;
(c) the kind of investigations the controlling trustee has carried out and whether any other matters need to be investigated;
(d) the reasons for the registered trustee's opinion about whether creditors' interests would be better served by accepting the debtor's proposal for dealing with the debtor's affairs under Part X of the Act or by the bankruptcy of the debtor.