Profit and Loss Account (Trading Account). (Off. Form No. 131.)

Proof of Debt (General Form.) (Off. Form No. 72.)

(Title)

No. (of matter) of 19

Re (name of debtor, as given on notice of meeting).

I (full name, address, and occupation of deponent), of

in the county of

If proof made by creditor strike out clauses (c) and (d).

If made by clerk

strike out (d).

If by agent of com. pany strike out (c).

() Insert me and to C.D. and E.F., my co-partners in trade, if any, or, if by clerk, insert name, address, and description of principal.

make oath and say:

(c) That I am in the employ of the under-mentioned creditor and that I am duly authorised by

to make

this affidavit, and that it is within my own knowledge that the debt hereinafter deponed to was incurred, and for the consideration stated, and that such debt, to the best of my knowledge and belief, still remains unpaid and unsatisfied.

(d) That I am duly authorised, under the seal of the company hereinafter named, to make the proof of debt on its behalf.

pence for (ƒ)

:

NOTE THIS.

of

(f) State considera- and

tion (as-Goods sold

and delivered by me

(and my said partner)

as shown by the account endorsed hereon, or by the following

to him (or them) at his account, viz. :—

(or their) request be

tween the dates of, (or,

monies advanced by me

in respect of the under

mentioned bill of ex- for which sum or any part thereof I say that I have not nor

change,) or as the case

may be).

(9) My said partners

hath (g)

or any of them or the by (h)

above-named creditor

(as the case may be).

(h) My or our or their

(h)

or any person

order to my knowledge or belief for

use had or received any manner of satisfaction

or his (as the case may or security whatsoever, save and except the following (i) :—

be).

(i) (Here state the

particulars of all secu

PARTICULARS of ACCOUNT referred to on other side.

(Credit should be given for contra accounts.)

If space not sufficient let the particulars be annexed, but where the particulars are on a separate sheet of paper the same must be marked by the person before whom the affidavit is sworn.

THE Irish Bankrupt and Insolvent Act, 1857, s. 138, provides that the bankrupt shall prepare a balance sheet and accounts in such form as the Court shall direct, and shall subscribe such balance sheet and accounts, and file the same in the Bankrupt Office, and deliver a copy thereof to the official assignee, ten days at least before the day appointed for the last examination, or the adjournment day thereof; and such balance sheet and accounts may before such last examination be amended from time to time as occasion shall require and such Court shall direct; and the bankrupt shall make oath of the truth of such balance sheet and accounts whenever he shall be duly required by the Court so to do; and the Court may, on the application of the assignees or of the bankrupt, make such allowance out of the estate of the bankrupt for the preparation of such balance sheet and accounts, and to such person as the Court shall think fit, in any case in which it shall be made to appear to the satisfaction of the Court, from the nature of the accounts or other good cause, that the bankrupt required assistance in that behalf. And by the General Orders made in pursuance of the Irish Bankruptcy Insolvent Act, 1872, and the Bankruptcy Irish

Amendment Act, 1872, the following Rules were made as to the Bankrupt's Statement of Affairs and First Public Examination :

111. The bankrupt shall, at latest, on the day before the public sitting for the choice of creditors' assignee, unless such time shall be extended by the Court, file in the office of the Court his Statement of Affairs, in the prescribed form, verified on oath, complete, regularly paged, and signed by him on each page, with all the columns and blanks accurately filled up, and the officer shall examine same, so as to ascertain whether it be so complete, and shall refuse to retain or file same until presented to him complete.

112. The bankrupt shall, at same time, lodge a duplicate or fair copy of his said Statement of Affairs, which the officer shall stamp on the first page with the stamp of the office, and shall endorse thereon the date when received, and shall thereupon transmit the same to the official assignee. When the bankrupt shall be entitled to any lands or tenements in the occupation of tenants, the Statement of Affairs shall contain a rental setting forth the denominations, head rent (if any), tenants' names and residences, including post-towns, tenure, gale days, annual or other rents, and the amount of rent due to the gale day next preceding the bankruptcy; or such rental in duplicate duly verified shall be filed at the same time as the Statement of Affairs.

Under the Rules of the Supreme Court (Ireland), made and published 5th December, 1899, and 22nd February, 1905, the last two Orders were repeated, but the following additional Orders were made, dealing with the preparation and filing of Statements of Affairs and Accounting Statements:

164. In a bankruptcy conducted by assignees, the bankrupt shall, ten days before the day appointed for his final examination, if ordered by the Court but not otherwise, file in the office of the Court an accounting statement in the prescribed form, verified upon oath, together with a duplicate or fair copy thereof, which the officer shall stamp with the stamp of the office, and shall endorse with the date when received, and shall thereupon transmit to the official assignee. It shall be the duty of the bankrupt to attend the official assignee and vouch by his books of account or other evidence the items in his accounting statement (if filed).

165. At the sitting for the final examination of the bankrupt the official assignee shall submit to the Court his report respecting the bankruptcy showing the debts returned as due to the estate, showing how far such return has been found to be correct, how far the estate has been realised by the assignees, how far the bankrupt has performed the duties imposed upon him by the statute and afforded all necessary assistance, how far the items in his Statement of Affairs. and Accounting Statement (if any) have been vouched, and whether, in his opinion, any further information is required or can be expected from the bankrupt on any matter connected with his estate.

Order 123 provides that the accounts to be filed by the petitioner (arranging debtor), according to the 345th section of the Act of 1857, ten days before the first sitting, shall be a Statement of Affairs in the form prescribed for bankrupts, or as near thereto as the circumstances of the case will allow, but shall not include an accounting statement, unless ordered by the Court.

The forms in present use are given hereunder, and will be found largely self-explanatory.

Dr.

This Account commences on the

day of

19

my transactions from that date to the filing of the Petition in this matter.

, and accounts for all

Cr.

(Signed)

I have carefully read the foregoing Accounting Statement and Details, and the several Items therein, and I believe the same to be true.

[OFF.] NOTE.-The day and month, as well as the year, of the date of the contracting of the Debt is (where practicable) to be given.

[OFF.] NOTE.-In cases of set off the Name of the Creditor must appear in this List, with the amount of the Debt due to him and claimed from him inserted in brackets, but the balance only, as the case may be, is to be carried into the Column.

This List would be continued on succeeding pages if required, and each page

would be signed.