888 
Auditors—continued 
oroduction of books, etc., to, 184 
orospectus, names of, etc., to appear in, 182 
remuneration of, 183, 338, 632-3 
report to shareholders on accounts, 103, 183 
balance sheet, to be attached to, 180 
circulation of, 132, 181 
copies of, right of members to, 181 
contents of, 183 
inspection of, 180 
retiring, 183 
rights of, 183 
shareholders may appoint, 338 
statutory rights of, cannot be insisted upon, when, 135 
Australia (Commonwealth of) 
company legislation in 
New South Wales, 819 
Queensland, 821 
South Australia, 822 
Tasmania, 824 
Victoria, 826 
West Australia, 826 
‘Authorised capital,’ 31 
Avoidance 
allotment, by applicant on, 49 
INDEX 
‘B? list of contributories, 253 
contents and nature of, 253 
dability of transferor after registration, 81 
Balance certificate 
on sale by executors, 89 
no fee for issue of, go 
Balance orders, 254 
how enforced, 254 
Balance receipt, 72, 73 
form of, 456 
Balance sheet 
Act of 1929, obligations as to, 177 
annual return, included in, 103 
audit of, 166, 182 
auditors to report upon, 183 
circulation of, 132, 181 
contents of, 177 
assets, fixed and floating, distinguished, 177 
commission, 99, 178 
debentures redeemed and reissuable, particulars of, 178 
discount, particulars of, 98, 178 
goodwill, amount of, 178 : 
indebtedness by subsidiaries, 178 
indebtedness to subsidiaries, 179 
liabilities, amount of, secured on assets, 178 
loans in connection with purchase of shares, 178 
patents, trade marks, etc., amount of. 178 
preliminary expenses, 178 
subsidiaries, shares in, 178 
copies of, members’ right to, 181 
directors must sign, 1871