Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016

(Under Regulation 6 of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016) The formats contained in this Schedule are indicative in nature, and the liquidator may make such modifications to them as he deems fit in the facts and circumstances of the liquidation. CASH BOOK Name of Corporate Debtor.......................................................(in liquidation) Date Particulars Ledger Date Particulars Dr. (Rs.)

Receipt Payments Balance Folio No. Voucher Cash Bank Total Voucher Cash Bank Total Cash Bank Total No. Cr. (Rs.)

No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Under 'particulars', the head of account to which the entry relates should be indicated so that the entry may be posted under the proper head in the General Ledger. GENERAL LEDGER Name of Corporate Debtor.......................................................(in liquidation) .......................................................(Head of account) Balance (Rs.)

1 2 3 4 5 Instructions: 1. A General Ledger should be maintained with such heads of account as the liquidator may think necessary and appropriate. The following heads of account may be found suitable: (1) Asset account (2) Investments account (3) Book Debts & Outstandings account

(4) Calls (5) Rents Collected (6) Interest on Securities and Deposits (7) Advances received (8) Miscellaneous receipts payments (9) Establishment (10) Legal charges (11) Rents, Rates and Taxes (12) Fees and Commission account (13) Other expenses (14) Suspense account (15) Secured creditors (16) Dividend account. 2. The entries in the General Ledger should be posted from the Cash Book. 3. The total of the debit balances and the total of the credit balances of the several heads of account in the General Ledger should agree, after taking into consideration the cash and bank balances as shown in the Cash Book. The totals should be tallied once a month. BANK LEDGER Corporate debtor’s (in liquidation) account with the Scheduled Bank Date Particulars Deposits Withdrawals Balance

Challan	Rs. Cheque	Rs. Rs.
Sl. No. Description Date ofof assets	Serialtaking	Datenumber	Date ofof	Amount Remarksrealization

1. All the assets of the corporate debtor except the liquidator’s investments in securities and outstandings to be realized should be entered in this Register. SECURITIES AND INVESTMENTS REGISTER

Sl. No. Petitionnumber	Date ofinvestment	Natureand Invested	Amountor	Dividend Date ofdisposal	Remarks
and name	particulars	(Rs.)	interest
of thecorporatedebtor	of securityin whichinvestment	receivedwith dateof receipt
Sl. No. Name	Particul	Amou Date of Amou Acti	Date of	Referen Re
and ars of	nt due bar by	nt	on	realisati ce to	ma
address debt	(Rs.)	limitati realis	take	on	Suits	rks
of	on	ed	n	Registe
debtor	(Rs.)	r

1 2 3 4 5 6 7 8 9 10 1. 2. Instructions: 1. All debts due to the corporate debtor, both secured and unsecured, including amounts due for arrears of calls made prior to the liquidation, should be entered in this Register. TENANTS LEDGER 1. Description of property: 2. Name and address of tenant: 3. Date of tenancy: 4. Period of tenancy:

5. Rent (monthly or annual): 6. Special terms, if any: 7. Arrears on date of taking charge of property: 8. Advance received, if any: Month Demand Realisation Balance Remarks Amount | Date Amount Amount

(Rs.) | (Rs.) | (Rs.)

1 2 3 4 5 6 January February SUITS REGISTER

Sl.	Nu	Nam	Name	Amo Da Date Dat Natu Amo Cost Referen Re
No.	mb e and and unt	te	s of	e of re of unt	s	ce to	mar
er	addr	addres of	of	hear dec	relie decr decr Decree ks
of	ess	s of	clai	fili ing	ree	f	eed	eed	Registe
suit of	defend m	ng	or	gran	r
or	plain ant/	fina ted
ap	tiff/	respon	l
ldcou advo	lanthisate rt	and eradvoccate 1 2 3 4 5 6 7 8 9 10 11 12 13 1. 2. Instructions: 1. Applications made by or against the corporate debtor which are in the nature of suits should also be entered in this Register.

DECREE REGISTER

Number	Name	Amount Date of	Action	Amount	Date of	Reference
of suit orappeal	and Decreeaddress	decreed	taken (Rs.)	realizedtion	realisa- to Suits
and of judg-	(Rs.)	Register
Sl. No. Na	Am	N	Am Wh D A Da Rat A	Da Rat Am Da
meand t	oun atur nt	ouer	eth at m tee	eo	mo tean	eunt an	ount	tean
Address	clai emed	adofcl	ord umit inated ry	dnt Mo (	(Rs.) de	dmo \|.) de	(Rs dmode
of	(Rs. ai	(Rs or	R of	of	of
credito	) (R	m \|.) fere	pre )	s. Paym	paym	paym
r	s.)	ntia	ent	ent	ent

l 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 1. 2. Instructions: 1. Only claims admitted either wholly or in part should be entered in this Register.

2. The page on the left side should be reserved for claims and the page on the right side for Distributions. CONTRIBUTORY’S LEDGER

Sl.	Name	Numb	Calls Rem	Returns of share	Remark
No.	and er of	arks	capital	s
address	shares	First call 2nd Dat Date	Amo
of	or	call/	e of of	unt
contribut extent	3rd ret	Paym paid
ory	of	call	urn ent	(Rs.)
t held,	of	unt	at
and call	paid	colum

amoun and and ns as

t paidthereo	amount	dateof	underfirst
n	calle paym call) d	ent 1 2 3 4 5 6 to 9 10 11 12 13 14 1. 2. Instructions: Only contributories settled on the list of stakeholders should be entered in this Register and they should be entered in the same order as in the list. DISTRIBUTIONS REGISTER Date on which distribution is made: Total amount payable in this round of distribution: Date Number on list of stakeholders Particulars Receipts Payments 1 2 3 4 5 1. 2. Instructions: 1. Separate pages should be set apart for preferential and ordinary distributions. 2. The payments should be entered as and when they are made. Any amount which is returned unpaid should be re-entered in the account under ‘Receipts’.

3. The number in column 2 should be the number of the stakeholders in the list of stakeholders as finally settled. 4. The total amount of unclaimed distribution payable into the 164[Corporate Liquidation Account], and the amount paid into the Bank with the date of payment, should be shown at the end of the account. FEE REGISTER

Amount realized Amount	Fee payable on	Fee, if any	Total fee	Date
on which fee are distributed on the amounts in the payable	payable	of
payablepayable	which fee are two precedingcolumns	otherwiseunder order of	payment

Adjudicating Authority 1 2 3 4 5 6 1. 2. Instructions: 1. There should be a fresh opening for each year. 2. The fees due to the liquidator should be entered in the Register as soon as the audit of the account for a quarter is completed. SUSPENSE REGISTER Date Particulars Debit (Rs.) Credit (Rs.) Balance (Rs.) 1 2 3 4 5 1. 2. Instructions: 1. Advances made by the liquidator to any person should be entered in this Register. 2. There should be a separate opening for each person. 164 Substituted by Notification No. IBBI/2019-20/GN/REG053 dated 6th January, 2020 (w.e.f. 06-01-2020). Prior to substitution it stood as under: “Public Account of India”.

DOCUMENTS REGISTER

Sl. No. Description	Date of	From	Reference	How	Rema
of document	receipt	whom	number of	disposed of rks
Date From	Serial	Description	Shelf	How	Remarks
whom	Number	of books,	number	disposed
received	including	of

files 1 2 3 4 5 6 7 1. 2. Instruction: All books and files of the corporate debtor which come into the hands of the liquidator should be entered in this Register.

Sl. No. Name of Whetherperson	Number on Creditor or	Date oflist of	Rate ofdeclaration dividend or	Totalamount
entitledto the	Contributory stakeholders of dividend returnor return dividend	payable (Rs.) or return 1 2 3 4 5 6 7 1. 2. 165 Substituted by Notification No. IBBI/2019-20/GN/REG053 dated 6th January, 2020 (w.e.f. 06-01-2020). Prior to substitution it stood as under: “ASSETS”.