Insolvency Act, 1936 (Act No. 24 of 1936)93. Trading account |
If the trustee has carried on any business on behalf of the estate, he shall submit to the Master, in addition to the liquidation account, a trading account containing the following data and no others, namely—
| (1) | a record of the value of the stock on hand at the date of sequestration; |
| (2) | a record of the value of the stock on hand on the date up to which the account is made up; |
| (3) | the daily totals of receipts and payments in connection with the business; |
| (4) | the result of his conduct of the business. |