All sections · Part XVII: Striking Off, Winding Up And Dissolution · Sub-Part III: Voluntary Winding Up of Insolvent Company

307 解散前の清算の会計処理

(1) 本款に基づいて会社の業務が完全に清算されるとすぐに、清算人は、支払いまたは受領した金額の明細および会社の資産の処分を含む、清算および清算人の行為および取引についての書面による説明を作成しなければならない。
(2) 清算人は、会社の会員に対し、(1)で言及された自分の計算書の写しを提供しなければならない。

Translation for information only. Only the English original is legally binding.

Original wording (English, legally binding): Statement of account of the winding up prior to dissolution
(1) As soon as the company‘s affairs are fully wound up under this Sub-Part,
the liquidator shall prepare or cause to be prepared a written statement of
prior to dissolution
account of the winding up and the actions and transactions of the
liquidator, including details of any sums paid or received and of disposal
of the company‘s property.

(2) The liquidator shall provide a copy of his statement of account referred
to in subsection (1) to the members of the company.
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