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Q. Pooling of assets and liabilities?
In 2004 the Corporations and Markets Advisory Committee proposed that assets and liabilities of companies be aggregated and creditors paid from a common pool which is commonly referred to as ‘pooling of assets'.
In 2007 ‘pooling' was introduced for cases where all companies in a group are insolvent. Stakeholders highlighted that this option received significant attention in 2007-08 and therefore, there is a significant body of work that exists examining the pooling of assets and liabilities. It was also argued by many stakeholders that such an option has significant implications for corporations law.
Reports and balance sheets: The reports and balance sheets for the years ending June 30, 1925, and, June 30, 1926, were signed by two directors. The reports annexed to these
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