L 4A

LOWE, BINGHAM & MATTHEWS, HONG KONG

14

reason to believe that this Bank did not faithfully

carry out its obligations under the terms of Japan

Trade.

All Banks were not able to give total figures

as to commissions, etc. collected and paid over as they

did not anticipate a request for such information. How-

ever, all Banks, with the exception of The Chase Bank,

have certified that to the best of their knowledge and

belief they collected and paid over for account of the

Hong Kong Government all Commissions and Exchange Dif-

ferences due during the year ended 31st March, 1951,

in respect of all Letters of Authority and Transfer

Authorities opened by them during the year ended that date in accordance with the agreed arrangements with

the Department of Commerce and Industry (Supplies Branch)

for banking procedure in connection with Japanese Trade.

Therefore, in view of the eminent reputation and standing of all Banks concerned, we have no reason

to doubt that all Commissions and Exchange Differences

due during the year ended 31st March, 1951, have, in

fact, been collected and credited to the appropriate accounts maintained by The Hongkong & Shanghai Banking

Corporation for Government.

BALANCE SHEET

LIABILITIES

Treasury Suspense Accounts - $53.273.726.39 (net)

We have seen a certificate dated 18th May,

1951, from the Accountant General confirming these

balances at 31st March, 1951.

Open Account with The Supreme Commander Allied Powers, Japan. US$17.516.676.42 @ 5.67 - HK$99.319.555.38

This U.S. dollar liability to S.C.A.P. arose

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