(1) In addition to other records and information required by these Regulations, each gaming operator shall maintain the following records—
(a) if the gaming operator is a company—
(i) a copy of its certificate of incorporation,
(ii) a certified copy of its memorandum and articles of association,
(iii) a current list of its officers and directors,
(iv) minutes of all meetings of its shareholders and directors,
(v) a current list of all its shareholders including their names and the names of beneficial owners of share held in nominee names where any beneficial interest is 1% or more of the outstanding shares of any class and the addresses of and the number of shares held by each and the date acquired,
(vi) a complete record of all transfers of shares,
(vii) a record of amounts paid to the company for issuance of shares and other capital contributions and dates thereof,
(viii) a record, by shareholder, of all dividends distributed by the company,
(ix) a record of all salaries, wages and other remuneration including perquisites, direct and indirect, paid during the calendar or fiscal year, equal to or greater than 1% of the outstanding share capital or of any class of share,
(x) if the company is a subsidiary of a parent company whether registered abroad or not, it shall be required by the Board to make available records relating to the parent as set out in paragraphs (i), (ii), (iii), (v), (vi), (vii) and (viii);
(b) if the gaming operator is a partnership—
(i) a schedule showing the amounts and date of capital contributions, the name and address of the contributors and percentage of interest in net assets, profits and losses held by each,
(ii) a record of the withdrawals of partnership funds or assets,
(iii) a record of salaries, wages and other remuneration including perquisites, direct and indirect, paid to each partner during the calendar or fiscal year,
(iv) a copy of the partnership agreement, and certificates of limited partnership, if applicable;
(c) if the gaming operator is a sole proprietorship—
(i) a schedule showing the name and address of the proprietor and the amount and date of his or her original investment,
(ii) a record of dates and amounts of subsequent additions to the original investment and withdrawals from his or her original investment, and
(iii) a record of salaries, wages and other remuneration including perquisites, direct or indirect, paid to the proprietor during the calendar or fiscal year.
(2) All records required under this regulation shall be kept on the premises of the gaming establishment, unless a specific exemption is allowed to the gaming operator by the Board.