Where a company has statutory obligations to maintain financial records and is of substantial size, a court may infer that routine accounting records exist and order the company to state on affidavit whether such documents are or have been in its possession. Bank statements may be ordered in their entirety where the breadth of the issues in dispute (such as capacity to pay dividends over an extended period) justifies it, but only relevant entries need be discovered where the issues are confined to specific transactions.
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