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Appointment of LiquidatorThe liquidator is appointed by the court after the above meetings have been held: if the meetings do not agree, the court must settle the issue: if no appointment is made the O.R. continues as liquidator ss.236.
A liquidator other than the O.R. must notify his appointment to the registrar and give security to the satisfaction of the O.R. s.237, and must advertise his appointment.
The liquidator may be removed by the court, vacancies in the office are filled by the court, and his remuneration is fixed by the court. s.238.
Note: A body corporate cannot be appointed liquidator in any kind of winding up s.326.
Format of the Balance Sheet It shows the financial position of the company as at the end of a given financial period. The standard requires that assets and liabilities should b
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STATEMENTS OF FINANCIAL POSITION: as at 31 December 2011 Group Note 2011 2010 RM'
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