All sections · Part VIII: Administration · Sub-Part IV: Accounting Records
174 会計管理
This section has been amended. The text above is the 2016 wording; the amending provisions follow.
(1) 会社は、以下の信頼できる会計記録を保持しなければならない。
(a) 会社の取引を表示し、説明するのに十分である。
(b) 企業の財務状況をいつでも合理的な精度で把握すること。
(c) 会社の財務諸表の作成を可能にする。
(2) 第1項の目的のために、会計記録が会社の資産、負債、財政状態および損益の真実かつ公正な状況を示しておらず、その取引を説明していない場合には、会計記録は保持されていないものとみなされる。
(3) (1)項に違反した会社は、違反が継続する1日またはその一部につき100ドルの罰則、および25ドルの追加罰則を負う。
(4) 故意に(1)項の違反を許可した取締役は、100US$の罰則と、違反が継続する各日またはその一部について25US$の追加罰則を負う。
(a) 会社の取引を表示し、説明するのに十分である。
(b) 企業の財務状況をいつでも合理的な精度で把握すること。
(c) 会社の財務諸表の作成を可能にする。
(2) 第1項の目的のために、会計記録が会社の資産、負債、財政状態および損益の真実かつ公正な状況を示しておらず、その取引を説明していない場合には、会計記録は保持されていないものとみなされる。
(3) (1)項に違反した会社は、違反が継続する1日またはその一部につき100ドルの罰則、および25ドルの追加罰則を負う。
(4) 故意に(1)項の違反を許可した取締役は、100US$の罰則と、違反が継続する各日またはその一部について25US$の追加罰則を負う。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Keeping of accounting records
(1) A company shall keep reliable accounting records that —
(a) are sufficient to show and explain the company‘s transactions;
(b) enable the financial position of the company to be determined
with reasonable accuracy at any time; and
(c) allow for accounts of the company to be prepared.
(2) For the purposes of subsection (1), accounting records shall be deemed
not to be kept if they do not give a true and fair view of the company‘s
financial position and explain its transactions.
(3) A company that contravenes subsection (1) shall be liable to a penalty fee
of US$100 and an additional penalty fee of US$25 for each day or part
thereof during which the contravention continues.
(4) A director who knowingly permits a contravention under subsection (1)
shall be liable to a penalty fee ofUS$100 and an additional penalty fee of
US$25 for each day or part thereof during which the contravention
continues.
(a) are sufficient to show and explain the company‘s transactions;
(b) enable the financial position of the company to be determined
with reasonable accuracy at any time; and
(c) allow for accounts of the company to be prepared.
(2) For the purposes of subsection (1), accounting records shall be deemed
not to be kept if they do not give a true and fair view of the company‘s
financial position and explain its transactions.
(3) A company that contravenes subsection (1) shall be liable to a penalty fee
of US$100 and an additional penalty fee of US$25 for each day or part
thereof during which the contravention continues.
(4) A director who knowingly permits a contravention under subsection (1)
shall be liable to a penalty fee ofUS$100 and an additional penalty fee of
US$25 for each day or part thereof during which the contravention
continues.
Amended since 2016
Act 32 of 2021 · 2021-08-02
38. Section 174 of the principal Act is amended —
(i) in subsection (1)(c), by repealing the word “accounts”, and
substituting therefor the words “financial statements”;
(ii) in subsection (3), by repealing the words “of US$100 and an
additional penalty fee of US$25 for each day or part thereof
during which the contravention continues”, and substituting
therefor the words “not exceeding US$10,000”;
(iii) in subsection (4), by repealing the words “of US$100 and an
additional penalty fee of US$25 for each day or part thereof
during which the contravention continues”, and substituting
therefor the words “not exceeding US$10,000”.
(i) in subsection (1)(c), by repealing the word “accounts”, and
substituting therefor the words “financial statements”;
(ii) in subsection (3), by repealing the words “of US$100 and an
additional penalty fee of US$25 for each day or part thereof
during which the contravention continues”, and substituting
therefor the words “not exceeding US$10,000”;
(iii) in subsection (4), by repealing the words “of US$100 and an
additional penalty fee of US$25 for each day or part thereof
during which the contravention continues”, and substituting
therefor the words “not exceeding US$10,000”.
