Singapore legislation
Section 395
Section 395
Form of company records
(1)
A company must adequately record for future reference the information required to be contained in any company records.
(2)
Subject to subsection (1), company records may be —
kept in hard copy form or in electronic form; and
arranged in the manner that the directors of the company think fit.
(3)
If company records are kept in electronic form, the company must ensure that they are capable of being reproduced in hard copy form.
(4)
In this section and sections 396 and 396A —
Definition
“company” includes a corporation which is required to keep company records under this Act;
Definition
“company record” means any register, index, minute book, accounting record, minute or other document required by this Act to be kept by a company;
Definition
“in electronic form” means in the form of an electronic record as defined in section 2(1) of the Electronic Transactions Act 2010;
Definition
“in hard copy form” means in a paper form or similar form capable of being read.