INDEX
Balance sheet—continued
documents to be attached to, 180
auditors’ report, i8o
inspection of, 180
directors’ report, 180
subsidiaries, statement as to, 18
definition of, 180
first, date of, 177
foreign company, 4, 181, 316
general meeting, must be laid before.
income and expenditure account,
members entitled to copies, 181
public company, free, 181
private company, on payment, 181,
period of, 177
private companies and, 181, 291
need not circulate, 132, 181, 2913
orofit and loss account, 177
need not be circulated, 180
secretary should have knowledge oi,
Bank
accounts, 160, 172, 173, 334
certificate from, as to balance ip. -
current account, transfer tc
deposit account, 173, 334
deposit, taxation of interest on, ,.
pass book, 166
production at board meetings, 153, 334
receipt from, in case of provisianal certificates,
share capital—application account at,
Banking
number of persons to carry on business u.
Bankruptcy
directors of, 147
law of ; application to fraudulent preference, 24%
secured creditors, law of bankruptcy applies in winding-uj
shareholder, of ; devolution of title on, 89
meetings, representative not entitled to notices ot, ix.
Table A, provisions of ; as to title to shares on, 84
undischarged bankrupt mav not be director, 145
Bearer
marketable securities to, duty on, 360. ,.
Bills of exchange, 13, 14, 364, 5871
definition of (Stamp Act, 1891, .
duty on, rates of, 364, 383, 385
exemptions from, 366
Gixed duty, how denoted, 365
foreign bills, duty on, 365
foreign or colonial currency, bill drawn in, 365
inland and foreign bills, distinction between, 360
name of company in, 13, 14
‘payable on demand,’ duty on bills, U4
meaning of expression, 364
payment out of fund, what form orders mav take, 364
personal liability of person signing, 14
postdated cheques, 365
anstamoed. penalties for issuing, 3ou

Ley, 30