CCQ-1991 - Civil Code of Québec

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1326. An administrator bound to make an inventory shall include in it a faithful and exact enumeration of all the property entrusted to his administration or constituting the administered patrimony.
Such an inventory contains the following in particular:
(1)  the description of the immovables, and a description of the movables, with indication of their value and, in the case of a universality of movable property, sufficient identification of the universality;
(2)  a description of the currency in cash and other securities;
(3)  a listing of valuable documents.
It also contains a statement of liabilities and concludes with a recapitulation of assets and liabilities.
1991, c. 64, a. 1326.