27.— (1) When the Assessor has determined, in accordance with this Act, the aggregate value of the transferred shares and extinguished rights, the Assessor shall report to the Minister—

(a) the fair and reasonable aggregate value of the transferred shares and extinguished rights, and the consequent total amount payable as fair and reasonable compensation,

(b) the value attributable to each class of share or extinguished right that the Assessor considers gives rise to a valid claim for payment of compensation, and

(c) whether the Assessor considers that the payment of interest on the amounts payable is appropriate in the circumstances, and if so what the rate of interest should be.

(2) In the report under subsection (1) the Assessor shall set out—

(a) a summary of the evidence on which the Assessor relied in making his or her determination, and

(b) the Assessor’s reasons for making the determination.

(3) In the report under subsection (1) the Assessor shall not identify any claimant for compensation.

(4) The Minister shall make such arrangements as are necessary for sufficient funds to be made available out of the Central Fund or the growing produce thereof to enable payments of compensation to be made in accordance with the Assessor’s report under subsection (1).

(5) The Minister shall cause the Assessor’s report under subsection (1) to be published as soon as is practicable.

(6) The Minister may omit from the published report any evidence or material if including that evidence or material would disclose commercially sensitive information or would otherwise be contrary to the public interest.