Proof of Debts Rules

A creditor may prove for a debt not payable on the date of the bankruptcy order as
            if it were payable presently, and may receive dividends equally with the other
            creditors, deducting only thereout a rebate of interest at the rate of 5 per cent per
            annum computed from the declaration of a dividend to the time when the debt would have
            become payable, according to the terms on which it was contracted.