The report of a Philippine inquiry into the bungled rescue of hostages aboard a hijacked bus in Manila last month that left eight Hong Kong tourists dead will be finalised tomorrow and will name those accountable, according to Justice Secretary Leila de Lima. 'The draft is already there but there are portions that are still incomplete, specifically the evaluation, conclusion and recommendations, de Lima said yesterday. 'We really needed a little more time to polish the report so that it will be presentable,' she said. The report will be submitted to Philippine President Benigno Aquino. The finishing touches would be added today, she said. The five-member inquiry panel she chaired had asked independent forensic specialist Dr Raquel Fortun to review autopsy reports prepared for the inquiry by the crime laboratories of both the Hong Kong and Philippine police. Fortun was completing her inputs, she said. The report was originally to have been submitted yesterday but Aquino agreed to extend the deadline provided it 'was really complete', she said. De Lima pledged the report would be 'exhaustive and fact-intensive' but would not disclose yesterday whether it would establish whether friendly fire killed any of the eight Hongkongers. The hijacker also died. She said the panel was still waiting for complete results of ballistics tests done by Hong Kong authorities, who are cross-matching the bullets taken from the slain victims with the bullets test-fired from the guns of hostage-taker Rolando Mendoza as well as the police assault team. However, with the help of five of those who survived the tragedy, the Incident Investigation and Review Committee has been able to piece together what happened, who Mendoza shot, and the final seating arrangements of the bus passengers just before the killing spree began. According to a report by the Philippine television channel ABS-CBN, many of those who died were sat in rows four to seven of the bus. Fu Cheuk-yan, who was originally seated in the fourth row, stood up and fought Mendoza. His body was recovered between the second and third rows. Ken Leung Kam-wing, 58, originally sat in the ninth row but he also stood up and tried to tackle Mendoza. His body was found between the fifth and sixth rows. Survivor Joe Chan Kwok-chu, 46, said in a deposition made to investigators of the Philippine Department of Justice last week that Ken Leung had tried to save his wife, Amy Leung Ng Yau-woon, from being shot. She lived, but their daughters Jessie and Doris, both seated in the seventh row, died. Their son, Jason, who was seated in the eighth row, is still in a coma.