After transferring liabilities in the Realisation Account, in the absence of any information regarding their payment, such liabilities are treated as :

Fully Paid

The correct answer is option 2- Fully Paid.

After transferring liabilities in the Realisation Account, in the absence of any information regarding their payment, such liabilities are treated as fully paid.

If there's no information about the payment of transferred liabilities like creditors and bills payable in the Realisation Account, they are usually treated as discharged. This means they are assumed to be paid off during the process of settling the accounts during the dissolution or winding up of a partnership or business.