106. Statement in balance sheet as to commissions and discounts:-
Where a company has paid any sums by way of commission in respect or any shares or debentures, or allowed any sums by way of discount in respect of any debentures, the total amount so paid or allowed, or so much thereof as has not been written off, shall be stated in every balance-sheet of the company pany until the whole amount thereof has been written off.Payment of Interest out of Capital.
