Singapore legislation
Regulation 40
of Insolvency, Restructuring and Dissolution (Court-Ordered Winding Up) Regulations 2020
Regulation 40
Record Book
Subregulation 1
The liquidator must keep a book (whether in physical or electronic form) to be called the Record Book, in which the liquidator must record —
all minutes of proceedings at any meeting of the creditors or contributories, or of the committee of inspection, if any;
any resolution passed at any meeting mentioned in sub‑paragraph (a); and
any matter that may be necessary to give a correct view of the liquidator’s administration of the company’s affairs.
Subregulation 2
Despite paragraph (1), the liquidator is not required —
to record in the Record Book any document of a confidential nature, including a legal opinion relating to any matter affecting the interest of the creditors or contributories; or
to exhibit any document mentioned in sub‑paragraph (a) to any person other than a member of the committee of inspection (if any) or the Official Receiver.
Subregulation 3
This regulation applies to a provisional liquidator who is appointed by the Court under section 138 of the Act.