Form and contents of Statement.

2. Every statement must contain an account of all the liquidator's realizations and disbursements in respect of the company, in sufficient detail to distinguish the various classes of realizations and disbursements. The statement of realizations should contain a record of all receipts derived from assets existing at the date of the winding-up resolution and subsequently realized, including balance in bank, book debts and calls collected, property sold, &c., and the account of disbursements should contain all payments for costs and charges, or to creditors or contributories. Where property has been realized, the gross proceeds of sale must be entered under realizations, and the necessary payments incidental to sales must be entered as disbursements. These accounts should not contain payments into the Public Account (except unclaimed dividends—see para. 5) or payments into or out of bank, or temporary investments by the liquidator, or the proceeds of such investments when realized, which should be shown separately—
   (a) By means of the bank pass-book :
   (b) By a separate detailed statement of moneys invested by the liquidator, and investments realized.

Interest allowed or charged by the bank, bank commission, &c., and profit or loss upon the realization of temporary investments, should, however, be inserted in the accounts of realizations or disbursements, as the case may be. Each receipt and payment must be entered in the account in such a manner as sufficiently to explain its nature. The receipts and payments must severally be added up at the foot of each 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.

Trading Cash Account.
3. When the liquidator carries on a business, a trading cash account must be forwarded as a distinct account, and the totals of receipts and payments on the trading account must alone be set out in the statement. If a trading account is compiled by the liquidator a copy of it must also be forwarded.

Dividends, &c.
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, or instalment of composition, or return to contributories, actually paid, must be entered in the statement of disbursements as one sum ; and the liquidator must forward separate accounts showing in lists the amount of the claim of each creditor, and the amount of dividend or composition payable to each creditor, and of surplus assets payable to each contributory, distinguishing in each list the dividends or instalments of composition and shares of surplus assets actually paid and those remaining unclaimed.

5. When unclaimed dividends, instalments of composition, or returns of surplus assets are paid into the Public Account, the total amount so paid in should be entered in the statement of disbursements as one sum.

6. Credit should not be taken in the statement of disbursements for any amount in respect of liquidator's remuneration unless it has been duly allowed by resolution of the committee of inspection or of the creditors or of the company in general meeting, or by order of Court, as the case may require.

LIQUIDATOR'S STATEMENT OF ACCOUNT.
Pursuant to Section 276 of the Companies Act, 1933.
Name of company:
Nature of proceedings [whether a members' or creditors' voluntary winding - up or a winding-up under the supervision of the Court].
Date of commencement of winding-up:
Date to which statement is brought down:
Name and address of liquidator:

LIQUIDATOR'S STATEMENT OF ACCOUNT PURSUANT TO SECTION 276 OF THE COMPANIES ACT, 1933.

NOTE.—No balance should be shown on this account, but only the total realizations and disbursements, which should be carried forward to the next account.

ANALYSIS OF BALANCE.
£ s. d.
Total Realizations ...
Total Disbursements ...
Balance ...