s. 4 whether or not that officer is a director or the secretary; S. 4(1) def. of includes books, financial records, records records financial statements, minutes, registers, amended by deeds, writings, documents and other sources No. 44/2001 s. 3(Sch. of information compiled, recorded or stored item 18.1(f)). in written form or on microfilm, or by electronic process, or in any other manner or by any other means; means the Register of Co-operatives Register established under Part 16; means the person for the time being Registrar holding the office of Registrar of Cooperatives under this Act; (in the context of related bodies corporate) related has the meaning given by Schedule 2; has the meaning given by relevant interest Schedule 2; means registered rule of a co-operative for rule the time being in force; in relation to a co-operative, means common seal seal or official seal; means share in the share capital of a share cooperative; has the meaning given by subordinated debt section 262; has the same meaning as in the S. 4(1) def. of subsidiary subsidiary Corporations Act; amended by No. 44/2001 s. 3(Sch. item 18.1(g)). in relation to a co-operative, means the surplus, excess of income over expenditure after making proper allowance for taxation
whether or not that officer is a director or the secretary; S. 4(1) def. of records amended by No. 44/2001 s. 3(Sch. item 18.1(f)). records includes books, financial records, financial statements, minutes, registers, deeds, writings, documents and other sources of information compiled, recorded or stored in written form or on microfilm, or by electronic process, or in any other manner or by any other means; Register means the Register of Co-operatives established under Part 16; Registrar means the person for the time being holding the office of Registrar of Cooperatives under this Act; s. 4 related (in the context of related bodies corporate) has the meaning given by Schedule 2; relevant interest has the meaning given by Schedule 2; rule means registered rule of a co-operative for the time being in force; seal in relation to a co-operative, means common seal or official seal; share means share in the share capital of a cooperative; subordinated debt has the meaning given by section 262; S. 4(1) def. of subsidiary amended by No. 44/2001 s. 3(Sch. item 18.1(g)). subsidiary has the same meaning as in the Corporations Act; surplus, in relation to a co-operative, means the excess of income over expenditure after making proper allowance for taxation