CO129-535-5 N.I. Brewer- transcript of trial and evidence 1-1-1929 - 31-12-1931 — Page 123

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Ex.G

Ex.H

P.9

books were not kept in Mr. Brewer's room.

Mr. Rodrigues gave

me one book only. I did not make out a balance sheet myself.

I received the combined balance sheet from Mr. Brewer. Ι

remember balance sheet. I recognise N.I.B.8 (Ex.G) as that

balance sheet. I completed my auditing on 6.6.28.

That is my

signature on Ex.G. Dates are written by me, that is date when

I completed balance sheet. The date is date of completion of

auditing. I signed it on same day. Capital is stated there

in a particular way. I signed N.I.B.6 (Ex.H) at a later date.

There is a considerable difference between Exs.G & H. Mr. Brewer

called me over and asked me to sign Ex.H, but before I did so

I noticed the differences. Mr. Brewer called me by 'phone to

Instone Banking Corporation to his room. This was after 5 p.m.

I saw there Mr. Brewer, nobody else, not Mrs. Brewer. I never

saw her in connection with the balance sheets.

I pointed out

to Mr. Brewer differences between Exs. G & H. He said that it

would look better if the uncalled capital was put under assets.

He also said that he had seen banks and big emporia make out

their balance sheets in this way. I again asked him why item

'Capital Uncalled' was under Assets. He said he had asked

shareholders to sign certain application forms, and that there- fore the shareholders would be liable for paying up uncalled capital. I also asked him why he should amplify $2,613,260 item.

He said that to do so would show the sound financial standing

of Bank. Mr. Brewer said that he included Capital Uncalled under

Assets because shareholders could be called on at any time to

pay up their uncalled capital. I questioned Mr. Brewer because

I knew that in Hong Kong companies Uncalled Capital is not

included under Assets. I objected to that form; Mr. Brewer was

offended. Item Mortgage & Long Term loans; I saw no mortgage deed at all, but the total sum was added from the 2 balance sheet and 1 Return. Reason why I signed balance sheet although I had