Guidance

Account of Receipts and Payments

Every receiver or receiver-manager is obliged to deliver to the Registrar of Companies an account of receipts and payments, every six (6) months (if appointed by a creditor) or every twelve (12) months (if appointed by court).

The account of receipts and payments, demonstrating his/her receipts and payments during the six or twelve-month period respectively, must be submitted within one (1) month or two (2) months from the end of the above period respectively.

Filing Accounts of Receipts and Payments

The filing of accounts of receipts and payments is done by submitting (form HE37), by hand/post, accompanied by the fee of twenty euros (€20). Fees are payable in cash by cheque, via an account maintained with the Department of the Registrar of Companies or via bank transfer. An additional fee of twenty euros (€20) must be paid if the accelerated procedure is required.

You are advised to refer to the main criteria of review and to the most common reasons for rejection, so as to acquire a better understanding of what is required and to facilitate the process further.

Provided that the Registrar of Companies is satisfied that all, relevant to the circumstances, legal requirements have been met, he will proceed with registering the account of receipts and payments and updating the companies register.