More than two years after HIH fell over, the report into the who, what, why, when and how of the insurer’s collapse will be laid bare on Friday. First to the Government, and the rest of us later. HIH Royal Commissioner Neville Owen will hand over his long-awaited final report and recommendations, bringing to a close a 15-month inquiry that cost nearly $40 million and tarnished the reputation of dozens of industry leaders and professionals.