Section 113: Statement of company’s affairs

113. Statement of company’s affairs (1) There shall be delivered to the liquidator in accordance with subsection (2) a statement as to the affairs of the company as at the date of the winding up order, showing— (a) the particulars of its assets, including any inventory of stock, debts and liabilities; (b) the names and addresses of its creditors; (c) the charges held by them; (d) the dates on which the charges were created; and (e) such further information as the liquidator may require. (2) The statement shall be made and supported by affidavit by one or more of the persons who are at the date of the winding up order, directors and by the secretary of the company, or by such of the following persons as the liquidator may, subject to any order made by the Court, require— (a) a person who is or has been an officer; [Issue 3] I14 – 68 Revised Laws of Mauritius (b) a person who has taken part in the formation of the company at any time within one year before the date of the winding up order; or (c) a person who is or has been within that period an officer of or in the employment of a corporation which is, or within that period was, an officer of the company to which the statement relates. (3) The statement shall be submitted within 14 days after the date of the winding up order or within such extended time as the liquidator or the Court may authorise. (4) The liquidator shall, within 7 days after its receipt, file with the Court and lodge with the Director a copy of the statement and, where the Official Receiver is not the liquidator, cause a copy to be delivered to the Official Receiver. (5) Any person making or concurring in making a statement required by subsection (1) may, subject to any order made by the Court, be allowed and paid, out of the assets of the company, such costs and expenses incurred in and about the preparation and making of the statement as the liquidator considers reasonable.