| 单词 | Mandatory books |
| 释义 | 強制性簿冊 The records which a company is required to maintain. These include shareholders’ and directors’ minute books (Companies Ordinance (Cap 32) s 119); accounting records (s 121); debenture holders (s 74A); charges (s 89); directors and secretaries (s 158); and members (s 95). Where a company is being wound up, all books and papers of the company and of the liquidators shall be prima facie evidence of the truth of all matters purporting to be recorded in them: Companies Ordinance (Cap 32) s 282. See also Annual report; Directors’ duties. 指任何公司必須保留的紀錄。這包括股東及董事的會議紀錄（《公司條例》（第32章）第119條）；帳簿紀錄（第121條）；債權證持有人（第74A條）；押記（第89條）；董事及秘書（第158條）；及成員（第95條）。凡公司正進行清盤，公司及清盤人的所有簿冊及文據，須為看來是紀錄在該等簿冊及文據內所有事宜的真實性的表面證據：《公司條例》(第32章)第282條。另見 Annual report; Directors’ duties。 |
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