200. Every company shall keep, at its head office in Québec, one or several books in which are entered:
(a) its receipts and disbursements and the matters to which each of them relates;
(b) its financial transactions;
(c) its credits and liabilities;
(d) the minutes of the meetings of its shareholders and of its directors and of the votes taken at such meetings.
All the minutes entered in such book or books shall be certified by the president of the company or the chairman of the meeting or by the secretary of the company.
R. S. 1964, c. 271, s. 196.