sure of
sheets.
Form and
contents of
Statement

Trading
Account.

Dividends,
etc.

Ch. 31. No. 1. Companies.

No. 83. (Rule 106.)
tertificate of Taxation.
pPttle:

Lohereby certify that J have taxed the bill of costs jer charges) jer expenses) of
Mr. C.2). (here state capacity in which emploved or engaged) [where necessary add

pursuant to an order of the Court dated the day of , 19 "7,
and have allowed the same at the sum of dollars and cents [where
necessary add “ which sum is to be paid to the said C.1). by as directed by

the cid order

Dated this
Registrar of the Supreme Court.

 

$
(Rules 17
[Wve
(No registration This is the exhibit marked B
fee pavable ) referred fo ain the atttdavit
ol sworn before me
this av oof
19

A Comanissiones of Agidautts.:

Statement of Receipts and Payments and General Directions as to
Statements.

cen inches by

(2) very statement: must contain a detailed account of all the liquidator’s
realisations and disbursements in respect of the company. The statement of
realisations should contain a record of all receipts derived from assets existing at
the date of the winding up resolution and subsequently realised, including balance in
bank, hook debts and calls collected, property sold, ete., and the account of disburse-
ments should contain all payments for costs and charges, or to creditors, or
coutributories, Where property has been realised, the gross proceeds of sale must
be entered under realisations, and the necessary payments incidental to sales must
be entered as disbursements. These accounts should not contain payments into
Court (except unclaimed dividends see paragraph (5)) or payments into or out of
bank, or Lomporary investments by the liquidator, or the proceeds of such investments
when reahsed, which should be shown separately :

(a) by means of the bank pass book ;
(6) by a separate detailed statement of moneys mvested by the hquidator
and investments realised,

Interest allowed or charged by the bank, bank commission, etc., and prolit or loss
upon the realisation of temporary investments, should, however, be inserted in the
accounts of realisations or disbursements, as the case may be. Each receipt and
payment must be entered in the account in such a manner as sufliciently to explain
its nature. The receipts and payments must severally be added up at the foot of
cach sheet, and the totals carried forward from one account to another without any
intermediate balance, so that the gross totals shall represent the total amounts received
and paid by the liquidator respectively.

(3) When the liquidator carries on a business, a trading account must be forwarded
asa distinct account, and the totals of receipts and payments on the trading account
must alone be set out in the statement,

(4) When dividends or instalments of compositions are paid to creditors, or a
return of surplus assets is made to contributories, the total amount of each dividend,