§ 395 — Form of company records

395.—(1) A company must adequately record for future reference the information required to be contained in any company records.[36/2014]

(2) Subject to subsection (1), company records may be —(a)

kept in hard copy form or in electronic form; and

(b)

arranged in the manner that the directors of the company think fit.[36/2014]

(3) If company records are kept in electronic form, the company must ensure that they are capable of being reproduced in hard copy form.[36/2014]

(4) In this section and sections 396 and 396A —“company” includes a corporation which is required to keep company records under this Act;

“company record” means any register, index, minute book, accounting record, minute or other document required by this Act to be kept by a company;

“in electronic form” means in the form of an electronic record as defined in section 2(1) of the Electronic Transactions Act 2010;

“in hard copy form” means in a paper form or similar form capable of being read.[36/2014]

—(1) A company must adequately record for future reference the information required to be contained in any company records.[36/2014]

(2) Subject to subsection (1), company records may be —(a)

kept in hard copy form or in electronic form; and

(b)

arranged in the manner that the directors of the company think fit.[36/2014]

(3) If company records are kept in electronic form, the company must ensure that they are capable of being reproduced in hard copy form.[36/2014]

(4) In this section and sections 396 and 396A —“company” includes a corporation which is required to keep company records under this Act;

“company record” means any register, index, minute book, accounting record, minute or other document required by this Act to be kept by a company;

“in electronic form” means in the form of an electronic record as defined in section 2(1) of the Electronic Transactions Act 2010;

“in hard copy form” means in a paper form or similar form capable of being read.[36/2014]