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of <h1>Loose-Leaf Registers for Directors and Shareholdings Allowed with Safeguards per Sections 303 and 307; Binding Recommended.</h1> The circular addresses whether a register of directors and their shareholdings, as required by sections 303 and 307, can be maintained in loose-leaf form. While the department prefers bound books, it does not object to loose-leaf registers if companies implement safeguards against manipulation, tampering, or interpolation. Companies should also bind these loose-leaf books at reasonable intervals, similar to the practice for minute books under section 193.
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