The stockholder's right to examine corporate records is based on his or her interests in the corporation and ownership of corporate property.

Under Section 73 of Republic Act 11232, or the Revised Corporation Code (RCC), which took effect on Feb. 23, 2019, corporate records can be inspected by any director, trustee, stockholder or member of the corporation, in person or by a representative, at reasonable hours on business days; and a demand in writing may be made to request for copies at the expense of the requesting party.

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