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of <h1>Guidelines for Liquidators: Detailed Account of Realizations and Disbursements Required under Company Court Rules, 1959.</h1> The document provides instructions for preparing a statement of account for a company's liquidation under the Company Court Rules, 1959. It requires a detailed account of the liquidator's realizations and disbursements, including receipts from asset sales and payments to creditors. The statement must exclude bank transactions and temporary investments, which should be separately detailed. It mandates a trading account if the liquidator continues business operations and requires separate records for dividends and surplus assets. Unclaimed amounts paid into the Companies Liquidation Account must be recorded as a single sum. The document also outlines the format and content for the liquidator's statement of account.
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