30684-1913-Companies-Winding-up-Rules — Page 26

$6

THE HONGKONG GOVERNMENT GAZETTE, FEBRUARY 14, 1913.

Audit of Cash Book.

Form 82.

Official Re-

ator's

accounts.

transmit to the Official Receiver a certificate of the facts on which his opinion is founded, and a request to the Official Receiver to make the investment of the sum mentioned in the certificate, and the Official Receiver may thereupon, if he thinks fit, invest or sell the whole or any part of the said funds or securities, as provided in the said section, and the said certificate and request shall be a sufficient authority to the Official Receiver for the said investment or sale.

ACCOUNTS AND AUDIT IN A WINDING-UP BY THE COURT.

157. The Committee of Inspection shall not less than once every three months andit the Liquidator's Cash Book and certify therein under their hands the day on which the said book was audited,

158.-(1.) The Liquidator shall, at the expiration of ceiver's audit six months from the date of the winding-up order, and at of Liquid-

the expiration of every succeeding six months thereafter until his release, transmit to the Official Receiver a copy of the Cash Book for such period in duplicate, together with the necessary vouchers and copies of the certificates of audit by the Committee of Inspection. He shall also for- ward with the first accounts a summary of the Company's statement of affairs, showing thereon in red ink the amounts realised, and explaining the cause of the non-realisation of such assets as may be nurealised. The Liquidator shall also at the end of every six mouths forward to the Official Receiver, with his Accounts, a report upon the position of the Company in such form as the Official Receiver may direct.

Form $3.

Liquidator carrying on business.

Forms St and 85.

Copy of

accounts to be filed.

Summary of accounts,

Affidavit of

(2.) When the assets of the Company have been fully realised and distributed, the Liquidator shall forthwith send in his accounts to the Official Receiver, although the six months may not have expired.

(3.) The accounts sent in by the Liquidator shall be verified by him by affidavit.

159.-(1.) Where the Liquidator carries on the business of the Company, he shall keep a distinct account of the trading, and shall incorporate in the Cash Book the total weekly amount of the receipts and payments on such trading acconut.

(2.) The trading account shall from time to time, and not less than once in every month, be verified by affidavit, and the Liquidator shall thereupon submit such account to the Committee of Inspection (if any) or such member thereof as may be appointed by the Committee for that purpose, who shall examine and certify the same.

160. When the Liquidator's account has been audited, the Official Receiver shall certify the fact upon the account, and thereupon the duplicate copy, bearing a like certificate, shall be filed with the Registrar.

161.—(1.) The Liquidator shall transmit to the Official Receiver with his accounts a summary of such accounts in such form as the Official Receiver may from time to time direct, and, on the approval of such summary by the Official Receiver, shall forthwith obtain, prepare, and transmit to the Official Receiver so many printed copies thereof, duly stamped for transmission by post, and addressed to the creditors and contributories, as may be required for trans- mitting such summary to such creditor and contributory.

(2.), The cost of printing and posting such copies shall be a charge upon the assets of the Company.

162. Where a Liquidator has not since the date of his no receipts. appointment or since the last audit of his accounts, as the case may be, received or paid any sum of money on account of the assets of the Company, he shall, at the time when he is required to transmit his accounts to the Official Receiver, forward to the Official Receiver an affidavit of no receipts or payments.