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No. 27 Affidavit as to Stock - The High Court

Form No. 27 Affidavit as to Stock is a High Court affidavit used to detail the stock (inventory) held by a company or partnership in legal proceedings. It is filed when the court needs a sworn statement of the quantity and value of stock for liquidation, bankruptcy or other High Court matters.

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Form Overview

No. 27 Affidavit as to Stock - The High Court

Form No. 27 Affidavit as to Stock is a High Court affidavit used to detail the stock (inventory) held by a company or partnership in legal proceedings. It is filed when the court needs a sworn statement of the quantity and value of stock for liquidation, bankruptcy or other High Court matters.

It captures a detailed description of each type of stock, quantities, unit values, total value, and any encumbrances, all sworn to be true.

Risk Radar

  • The most common mistake is forgetting the Commissioner for Oaths signature.
  • Incorrect quantities or values
  • Missing signature of Commissioner for Oaths
  • Submitting after the court‑ordered deadline
  • Failing to attach supporting valuation documents

Plain English

Think of this as a sworn inventory list you give to the High Court. You write down what stock you have, how much it’s worth, and sign it under oath. The court then uses it to decide how assets are distributed.

Submission Date

  • Filing date: It is submitted whenever the High Court orders a stock affidavit, typically at the start of a winding‑up or bankruptcy proceeding.
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

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What this form is for

  • When the High Court orders a stock affidavit in a winding‑up case.
  • When you need to give a sworn statement of inventory for bankruptcy proceedings.
  • When a receiver is appointed and must report on assets held.
  • When the court requires an updated stock statement after a material change.
  • Do not use for non‑court inventory reports or tax filings.

Use this form or another form?

SituationLikely formWhy it mattersCheck before you continue
Company liquidationForm N1 (Notice of Appointment)Initiates liquidation,{Check if you need : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : :Not clearly stated in the provided official source
version_checklist": ["Verify the form header shows the current year","Check for any updated instructions on the Courts Service website","Confirm the required number of copies (original + 2 copies)","Ensure the signature block reflects the current Commissioner for Oaths format"],Not clearly stated in the provided official sourceNot clearly stated in the provided official sourceNot clearly stated in the provided official source
deadline_block": "The affidavit must be filed within the time limit set by the High Court order, often within 30 days of the order or as otherwise directed.",Not clearly stated in the provided official sourceNot clearly stated in the provided official sourceNot clearly stated in the provided official source
submission_checklist": ["All stock items listed with quantities and values","Signed by the deponent and a Commissioner for Oaths","Supporting valuation documents attached","Correct High Court case number entered","Form dated today","Original plus required copies prepared","Cover letter addressed to the registry"],Not clearly stated in the provided official sourceNot clearly stated in the provided official sourceNot clearly stated in the provided official source
filing_steps": ["Gather inventory records and valuation reports","Complete Form No. 27 on a clean A4 sheet","Have the deponent sign before a Commissioner for Oaths","Attach supporting documents and make copies","Deliver to the High Court registry (in person, post or e‑Filing)","Obtain a receipt or acknowledgment from the registry"],Not clearly stated in the provided official sourceNot clearly stated in the provided official sourceNot clearly stated in the provided official source
known_limitations": ["Form does not accept electronic signatures","Only accepts paper submissions unless the specific court offers e‑Filing","Valuation must be from a qualified valuer; the form does not verify this","No built‑in error checking – mistakes are caught only by the registry staff"],Not clearly stated in the provided official sourceNot clearly stated in the provided official sourceNot clearly stated in the provided official source

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Current Form Status

Form No. 27 is currently the latest version as of 2024. No recent amendments have been published, but check the Courts Service website for updates before filing.

Agency: Courts Service of Ireland

Quick Facts

The person or entity that owns the stock – usually a liquidator, receiver or a company director – must complete the affidavit.
It captures a detailed description of each type of stock, quantities, unit values, total value, and any encumbrances, all sworn to be true.
It is submitted whenever the High Court orders a stock affidavit, typically at the start of a winding‑up or bankruptcy proceeding.
File the form at the High Court registry handling the case, either in person, by post, or via the Courts Service’s e‑Filing portal if available.
Accurate, timely filing ensures the court can correctly assess assets and prevents delays or disputes over asset valuation.
1. Gather all stock records, invoices and valuation reports. 2. Fill in each line of the form with description, quantity and value. 3. Have the affidavit signed before a Commissioner for Oaths or solicitor. 4. Attach supporting documents. 5. Submit to the relevant High Court registry and keep a copy for your records.

Form Details

Agency
Courts Service of Ireland
Revision Date
19/01/26

No. 27 Affidavit as to Stock - The High Court

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