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