A company has recently entered into administration, thus, an administrator has been appointed to oversee the formalities. As part of this process the administrator is required to provide an opinion. Which of the following answers best describes the requisite contents of this opinion?
选项：

A: The administrator must state the primary objective of the administration
B: The administrator must provide the statutory purpose of the administration and that it is reasonably likely to be achieved
C: The administrator must set out the hierarchy of objectives in the Insolvency Act 1986
D: The administrator must state that the object of the administration is to achieve a better result for the creditors as a whole than would be likely if the company were wound up without first being in administration
E: The administrator must state that the purpose of the administration is to realise the company's assets for the benefit of one or more secured or preferential creditors