Proof of future debt: creditor may prove non presently payable debts and receive equal distributable share subject to interest rebate.

Rule 146 allows a creditor to prove a debt not payable at the date of the winding up order or resolution as if presently payable and to receive distributable sums equally with other creditors, after deducting a rebate of interest computed from the date of declaration of the distributable sum to the time when the debt would have become payable according to its contractual terms.

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