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Insolvency Act, 1936 (Act No. 24 of 1936)

93. Trading account

 

If the trustee has carried on any business on behalf of the estate, he shall submit to the Master, in addition to the liquidation account, a trading account containing the following data and no others, namely—

(1) a record of the value of the stock on hand at the date of sequestration;
(2) a record of the value of the stock on hand on the date up to which the account is made up;
(3) the daily totals of receipts and payments in connection with the business;
(4) the result of his conduct of the business.