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What Is the Stock Ledger of a Corporation?
The stock ledger allows you to keep an accurate record of stock transactions for your corporation, and is an essential element of a corporate records book. A stock ledger is generally included as part of a corporate records kit, and should be maintained in the corporate records book. Any transaction regarding shares of your corporation, whether initial issuance of shares or any subsequent transfer, must be entered in the stock ledger. The stock ledger is also referred to as a stock transfer ledger or a corporate stock ledger.
Information Recorded in Stock Ledger
The following information is recorded in the stock ledger for each stock transaction:
- Stock certificate number;
- Shareholder name;
- Full address of shareholder;
- Number of shares;
- Class of shares;
- Date of purchase;
- Consideration (monetary value).
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